K O C U N I V E R S I T Y
College of Administrative Sciences and Economics
ACCT 202 - Managerial Accounting
Spring 2011
D. Levent Özakhun
Office: CAS Building. Room #142
Phone: 212 338 1304
e-mail: Lozakhun@ku.edu.tr
Office Hours: Mondays and Wednesdays, 9.45 -11.00 or 13.45-15.00 and by appointment
Required Materials: Patricia A. Libby, Robert Libby, Fred Phillips, Stacy Whitecotton,
Principles of Accounting, The McGraw-Hill Companies, Inc., International edition, 2009.
Optional Materials
IFRS, International Financial Reporting Standards
TMSK, Türkiye Muhasebe Standartları (TMS – TFRS) 2009
Course Objectives :
Accounting is an information system, provides economic and financial information to those inside the organization (managers or internal users) and to those outside the organization
(external users) to help them in their decision making. Internal reporting useful to managers is called “managerial accounting” and external reporting of information useful to investors, creditors, governmental agencies and others outside the organization is called “financial
accounting”.
The basic concepts and principles of financial accounting and reporting were introduced in
ACCT. 201. ACCT. 202 will continue with the rest of the introductory topics of financial accounting and it will also cover the main topics of managerial accounting.
Course Content: The topics covered in this course may be summarized as follows:
Chapter 12
Chapter 13
Chapter 14
Partnerships
Accounting for Corporations
Long term Liabilities
Chapter 15
Chapter 16
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Accounting for Investments
Reporting and Interpreting the Statement of Cash Flows
Financial Statement Analysis
Managerial Accounting
Job Order Costing
Process Costing and Activity Based Costing
Cost Behavior and Cost-Volume-Profit Analysis

Course Evaluation :
If you miss an exam due to an emergency or an illness that prevents you from taking the exam, you should notify the instructor as soon as possible, preferably before the exam. If your excuse is approved by the University, you may be given a scheduled make-up exam.
 Make-up exams may not have any bonus questions whereas the exams may have
 Make-up exams will cover all chapters completed up to the make-up exam date whereas the exams covers only chapters indicated by the instructor
 If you miss an exam without an approved excuse this will result in you getting zero from that exam.
 There is no make-up for quizzes.
1.
Two mid-term exams will have a total weight of 45% in determination of the final grade (first mid-term 20% and second mid-term 25%). Dates for mid-term exams are going to be announced as those are scheduled.
2.
Final examination has a weight of 45% in determination of the final grade. (The minimum requirement for the final exam is 50 pts. Full pts. is 100).
3.
Participation in in-class problem solving, quality of contribution to class discussions and regular attendance will have a weight of 10% in determination of the final grade.
Performance in this regard will be evaluated by the lecturer.
Grading:
Your course grade will be determined on the basis of the following scale, taking into account the total points earned:
A 100 - 93
A- 88 - 92
B+ 83 - 87
B 78 - 82
B- 73 - 77
C+ 68 - 72
C 63 - 67
C- 58 - 62
D+ 54 - 57
D 50 - 53
F 0 - 49
No letter grades will be assigned to any individual components in the evaluation process.
Letter grades will be assigned only at the end of the semester.

Attendance:
You will benefit from this course in proportion to the effort you put in and may get frustrated unless you come to class prepared. Preparing for a class includes reading and thinking about the assigned material, and working on the assigned exercises.
All students are required to attend classes. The students who fail to attend 1/3 of classes may get an automatic F.
Academic Honesty:
The following is from the Teaching Guide, Koç University College of Administrative
Sciences and Economics: “Honesty and trust are important to all of us as individuals. Students and faculty adhere to the following principles of academic honesty at Koç University:
 Individual accountability for all individual work, written or oral. Copying from others or providing answers and information, written or oral, to others is cheating.
 Proper acknowledgment of original author. Copying from another student’s paper or from another text without written acknowledgment is plagiarism.
 Study of group project activity is effective and authorized teamwork. Unauthorized help from another person or having someone else write one’s paper or assignment is collusion.”
All work you submit in this course is subject to the Koç University Academic Honesty principles. It is entirely your responsibility to make sure that you follow these principles.
Check with me even if you have the slightest doubt. Academic dishonesty in this course will be punished to the maximum extent possible – starting with an immediate F for the course grade
Other (IMPORTANT) Course Policies
1.
If you miss a class, it is entirely your responsibility to determine what you have missed including any administrative announcements. Some of the materials that will be covered in the exam may not be in the text. Hence, you are urged to attend classes frequently.
2.
Should you have to leave class early, please have the courtesy of letting the instructor know before the beginning of the period and leave quietly so as not to disturb the other members of the class.
3.
You cannot assume that all information needed for the examination will be presented in class. It is imperative that the textbook be read and studied.
4.
Even if you are taking the course pass/fail you must complete all graded homework and group projects, and take the exam in order to get credit for the course.
5.
The syllabus is a tentative document. It is your responsibility to keep up with in-class and out-of-class announcements for any changes.