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E-mail: faisal.faisal@neu.edu.tr O ACC 301 MANAGERIAL ACCOUNTINGC F E A S N E U

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Classroom: D123,

Course Schedule: Saturday

9:30am-12:20Pm, D123 Instructor : Faisal Sher

Office Hours : Not Available yet E-mail: faisal.faisal@neu.edu.tr

1.

Textbook:

ACCOUNTING – THE BASIS FOR BUSINESS DECISIONS – Meigs, Williams & Haka (11th Edition) Irwin McGraw Hill Publishers.

2. MANAGEMENT ACCOUNTING – Robert N. Anthony (7th Edition) McGraw Hills Publishers.

Prerequisite: Fundamentals of accounting, financial accounting

Course Objectives

The course is designed for non-accounting majors. It stresses the need for and the uses of relevant accounting information by management for the purposes of controlling the costs of operation, measuring performance, planning the basic direction of the enterprise, and deciding among various alternative courses of action.

Week 1:

Management Accounting

Management Accounting’s Role in Assigning Decision Making Authority Management Accounting’s Role in Decision Making

Performance Evaluation and Rewards Accounting for Manufacturing Operations Classifications of Manufacturing Costs Week 2:

Product Cost Period Cost

Product Cost and Matching Principle Inventories of Manufacturing Businesses Week 3:

The flow of Costs Parallel to the Physical Goods

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Accounting for Manufacturing Costs Direct Material

Direct labor Week 4:

Manufacturing Overheads

Direct and Indirect Manufacturing Costs Overhead Application Rates

Work in Process, Finished Goods & Cost of Goods Sold Need for Unit Cost Data

Financial Statement of a Manufacturing Concern Week 5:

Global Business & Accounting Globalization

Environmental Forces Shaping Globalization Foreign Currencies & Exchange Rates Week 6:

Accounting for Transactions with Foreign Companies Currency Fluctuations

Global Sourcing

Case Study (A Practical Project) Week 7:

Costing & Value Chain The Value Chain

Activity Based Management The Target Costing Process

Components of Target Costing Week 8:

Characteristics of Target Costing Just in Time Inventory System TQM and the Value Chain Components of Cost of Quality

---MIDTERM EXAMS--- Week 9:

Measuring the Cost of Quality Productivity and Quality Incremental Analysis

The Challenge of Changing Markets The Concept of Relevant Cost Information Week 10:

Relevant Information in Business Markets Special Order Decisions

Production Constraints Decisions Make or Buy Decisions

Joint Product Decisions Week 11:

Responsibility Accounting & Performance Evaluation Responsibility Centers

Responsibility Accounting Systems

Assigning Revenue and Costs to Business Centers Contribution Margin

Week 12:

Fixed & Variable Costs

Traceable & Common Fixed Cost Responsibility margin

Responsibility Center’s Reporting in Financial Statement

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Week 13:

Operational Budgeting

The Basis for Planning and Control Benefits of Budgeting

Establishing Budgeting Amounts Week 14:

The Budget Period The Master Budget Preparing Master Budgets Week 15:

Operational Budgets Estimates Financial Budgets Estimates Week 16:

Review Presentations Examination

Course Assessment/Evaluation

Grades in this course will be assigned according to the following criteria:

Mid-term Examination 40%

Final Examination 60%

Quiz/Assignments 10%

Total: 110%

Letter grades will be based on the following:

AA 90-100%

BA 85-89%

BB 80-84%

CB 75-79%

CC 70-74%

DC 65-69%

DD 60-64%

FD 50-59%

FF 0-49%

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Course Policies and Obligations of Students

 Those students that attend class on a regular basis generally have greater success than those that do not.

Therefore regular attendance is encouraged (even though students will not be graded on attendance) and students should be prepared to take part in class discussions and assignments (which students will be graded on).

 The students should have accounting books already mentioned in the outline heading which is important in understating the basic ideas of the questions and the related concepts.

 All assignments assigned should be submitted on time and in class (late submissions and submissions out of class will not be accepted).

 Students are required to successfully pass exams and quizzes.

 In class students are required to behave in a manner that aids rather than distracts from learning.

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İlgen Ertam Ege Üniversitesi Tıp Fakültesi, Deri ve Zührevi Hastalıklar Anabilim Dalı, İzmir, Türkiye Tel.: +90 232 390 38 31 E-posta: