BA4416 MANAGERIAL ACCOUNTING

Course Code:3124416
METU Credit (Theoretical-Laboratory hours/week):3 (3.00 - 0.00)
ECTS Credit:6.0
Department:Business Administration
Language of Instruction:English
Level of Study:Undergraduate
Course Coordinator:Assist.Prof.Dr HANDE AYAYDIN HACIÖMEROĞLU
Offered Semester:Fall Semesters.

Course Objectives

This is an introductory course in managerial accounting. Upon completion of this course, students should be able to:

  • Understand the role of managerial accounting in organizations.
  • Understand and distinguish the characteristics and behavior of different types of costs including variable, fixed, sunk, controllable, opportunity, etc. Understand how these costs are presented on financial statements.
  • Distinguish between different costing systems.
  • Understand the role of budgeting in organization management.
  • Understand the role that costs and benefits play in decision-making processes within an organization.

The midterm and final examinations as well as homework assignments will be the primary evaluators of these objectives.


Course Content

This course provides an analysis of management’s use of cost and other quantitative data in managerial planning and control.
Prerequisites: BA 1402, BA 2402.


Course Learning Outcomes


Program Outcomes Matrix

Level of Contribution
#Program Outcomes0123
1They attain advanced level of knowledge in the functional areas of business administration such as strategic management, marketing, accounting, finance, organization management, human resources, and operations management.
2They are capable of identifying and analyzing legal, environmental and social factors, which influence the basic functional areas of the business administration.
3They understand and implement rational, systematic and scientific approaches effectively in problem solving and decision-making processes.
4They are capable of applying, analyzing, synthesizing and evaluating the knowledge they have in diverse fields efficiently
5They are capable of transferring information by using efficient verbal and written communication techniques.
6They are capable of performing professional communication effectively also in English.
7They know the methods of performing efficient teamwork.
8They are capable of following the contemporary techniques, scientific and technological developments in their fields and are able to conduct research and studies in order to develop their business administration related knowledge, skills, and competences.
9They are knowledgeable in the areas of professional ethics and responsibility.
10They are capable of utilizing their knowledge and skills efficiently in global and multicultural contexts.
11They are knowledgeable in the issues of environment, social responsibility, social justice, quality and cultural values
12They have a creative, innovative and critical perspective.

0: No Contribution 1: Little Contribution 2: Partial Contribution 3: Full Contribution