KOÇ
UNIVERSITY
College of Administrative Sciences
ACCT 202 - Managerial Accounting, Spring 2012
D. Levent Özakhun
Office:
CAS Building, Room #142
Extension:
1304
Office Hours: Mondays and Wednesdays between 8.30 and 9.30 and by appointment
e-mail: lozakhun@ku.edu.tr
Required Materials: Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso, Accounting
Principles, John Wiley & Sons, Inc., 10th edition, 2011
Class handouts on certain topics
Optional Materials
IFRS,
International Financial Reporting Standards
TMSK,
Türkiye Muhasebe Standartları (TMS – TFRS) 2010
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:
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
12
13
14
15
16
17
18
19
20
21
22
The topics covered in this course may be summarized as follows:
Accounting for Partnerships
Corporations: Organization and Capital Stock Transactions
Corporations: Dividends, Retained Earnings, and Income Reporting
Long term Liabilities
Investments
Statement of Cash Flows
Financial Statement Analysis
Managerial Accounting
Job Order Costing
Process Costing
Cost-Volume-Profit
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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 in KUAIS by the registrar office
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+
A
AB+
B
BC+
C
CD+
D
F
Above 100
100 – 93
88 - 92
83 - 87
78 - 82
73 - 77
68 - 72
63 - 67
58 - 62
54 - 57
50 - 53
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.
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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.
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