ANTALYA BİLİM UNIVERSITY
Course Information Package

BUSI 216 - Cost And Managerial Accounting

Basic Information

Course Code:
BUSI 216
Course Name:
Cost And Managerial Accounting
Language of Instruction:
English
Course Type:
Class
Course Level:
Bachelor
ECTS:
5.00
Instructor:
Dr. Öğr. Üyesi Müzeyyen Çiğdem AKBAŞ

Course Objectives

This course introduces the fundamental concepts and techniques of managerial accounting used for internal decision-making. The course covers job order costing, process costing, cost-volume-profit analysis, variable costing, master budgeting, and responsibility accounting. Emphasis is placed on cost behavior, cost allocation, performance evaluation, and the use of accounting information for planning, controlling, and managerial decision-making. Through applied examples and problem-solving exercises, students develop analytical skills necessary to support strategic and operational business decisions.

Course Content

The course covers job order costing, process costing, cost-volume-profit analysis, variable costing, master budget preparation, and responsibility accounting. Cost behavior, planning, and control processes, and performance evaluation systems are examined with practical examples.

Course Books / Materials / Recommended Resources

Horngren’s Financial & Managerial Accounting: The Managerial Chapters, Global Edition, 8e by Tracie Miller-Nobles / Brenda Mattison

Learning Outcomes

Code Description
LO1 Able to explaine the role and objectives of managerial accounting in planning, controlling, and decision- making processes.
LO2 Classify and analyze costs according to behavior, function, and relevance for managerial decisions.
LO3 Prepare and record transactions under job order costing and process costing systems.
LO4 Ability to evaluate the financial impact of alternative accounting methods
LO5 Ability to calculate equivalent units of production and allocate costs using appropriate costing methods.
LO6 Ability to apply cost-volume-profit (CVP) analysis to determine break-even points, target profits, and margin of safety.

Weekly Course Content

Week Content
1 Introduction to Managerial Accounting
2 Job Order Costing
3 Job Order Costing-Examples
4 Process Costing
5 Process Costing-Examples
6 Cost-Volume-Profit Analysis
7 Cost-Volume-Profit Analysis-Examples
8 Variable Costing
9 Variable Costing-Examples
10 Master Budgets
11 Master Budgets-Examples
12 Master Budgets-Examples
13 Responsibility Accounting and Performance Evaluation
14 Responsibility Accounting and Performance Evaluation-Examples
15 Responsibility Accounting and Performance Evaluation-Examples

Workload Calculation

Activity Count Duration (Hours) Total
Attendance 15 3.00 45.00
Pre-Class Individual Study 15 3.00 45.00
Midterm Exam/Preparation 1 10.00 10.00
Final Exam/Preparation 1 15.00 15.00
Homework 8 3.00 24.00
Total Workload (Hours) 139
ECTS Credit (Workload / 25) 5

Assessment

# Assessment Type Contribution (%)
1 Midterm Exam %30
2 Homework %10
3 Final Exam %60
TOTAL %100

PO - LO Matrix

PO \ LO
LO1
LO2
LO3
LO4
LO5
LO6
PO-1
PO-2
PO-3
PO-4
PO-5
PO-6
PO-7
PO-8
PO-9
PO-10
PO-11
PO-12
1
Low Contribution
2
Medium Contribution
3
High Contribution

Teaching and Learning Methods

# Method Name Description Tools
1 Lecture (expository teaching), interactive discussion Listening and taking notes. Standard classroom technologies, multimedia tools (projector, computer, digital presentations)
2 Controversial Course Listening and comprehension, critical thinking Standard classroom technologies, multimedia tools, projector, computer, overhead projector
3 Problem Solving * Analyzing physical and physiological problems using problem-solving techniques and developing appropriate solutions.
4 Technical Trip They participate in a pre-planned technical field trip and report on what they learned during the trip. Equipment located at the MGM station
5 Homework Solving and analyzing homework questions using a computer and Excel. Computer

Academic Integrity and Artificial Intelligence

Compliance with the principles of academic integrity is mandatory

Sustainable Development Goals

SDG 4
SDG 8
SDG 9
SDG 12