TRM 3003 - Managerial Accounting

Basic Information

Course Code:

TRM 3003

Course Name:

Managerial Accounting

Language of Instruction:

English

Course Type:

Class

Course Level:

Bachelor

ECTS:

6.00

Instructor:

Dr. Öğr. Üyesi DEMET CEYLAN

Course Objectives

This management course combines face-to-face lectures with practical guidance to develop your conceptual and analytical thinking skills and support well-informed decision-making. Managing your curriculum, planning your graduation, and shaping your career beyond graduation represent the first managerial decisions you will make about yourself and your future.

Course Content

Hospitality and tourism managers must understand the managerial portrait of a business if they aspire to become decision-makers, managers, and leaders in the hospitality industry. This course aims to help students understand decision-making processes starting with their own decision-making area of setting their own GPA targets and planning their curricula, conducting parametric budgeting and variance analysis through a waterfall exercise, and performing a personal SWOT analysis to begin designing their graduation journey and post-graduation careers. The course adopts an experiential learning model by encouraging students to begin by making decisions in areas within their own control.

Prerequisites / Corequisites

none

Learning Outcomes

Code	Description
LO1	Understand and explain the differences between financial accounting and managerial accounting.
LO2	Understand the role of managerial accounting in decision-making processes, including planning, controlling, reporting and monitoring, and re-planning.
LO3	Understand budgeting techniques and identify their appropriate areas of application.
LO4	Understand the roles of cost and revenue centres within an organisation.
LO5	Understand the nature and classification of costs, including variable versus fixed, direct versus indirect, and controllable versus uncontrollable costs.
LO6	Understand the principles of professional ethics and codes of conduct.
LO7	Understand the performance management process and evaluate managerial decisions aimed at improving performance.
LO8	Calculate GPA and use the results to support strategic curriculum planning and graduation management decisions.
LO9	Conduct a personal SWOT analysis and a PESTEL analysis.
LO10	Conduct KPI-based variance analysis to evaluate performance and support managerial decision-making.

Assessment

#	Assessment Type	Contribution (%)
1	Midterm Exam	%25
2	Homework	%5
3	Homework	%5
4	Homework	%5
5	Final Exam	%60
TOTAL		%100

PO - LO Matrix

PO \ LO	LO1	LO2	LO3	LO4	LO5	LO6	LO7	LO8	LO9	LO10
PO-1
PO-2
PO-3
PO-4
PO-5
PO-6
PO-7
PO-8
PO-9

1

Low Contribution

2

Medium Contribution

3

High Contribution

Academic Integrity and Artificial Intelligence

Violations of academic integrity include, but are not limited to, cheating, plagiarism, submitting another person’s work as one’s own, and using the work of an instructor or any other person without permission. Any violation of academic integrity is considered a serious academic offense and may result in disciplinary action. Artificial intelligence tools may be used only for grammar correction, language polishing, writing support, and general academic assistance. However, directly copying and pasting AI-generated content and submitting it as an assignment, project, report, or any other academic work will be considered a violation of academic integrity and plagiarism. Students are responsible for ensuring that all submitted work reflects their own original effort.