KOÇ
UNIVERSITY
College of Administrative Sciences
ACCT
202 - Managerial Accounting
Fall 2007
Asst Prof. Özlem OLGU
Office:
CAS Building, Room # 202
Office Phone: 0212- 338- 14 57
Office Hours: Tuesday and Thursday, 15.30-16.30
E- mail:
oolgu@ku.edu.tr
Required materials :
Charles T. Horngren, W. T. Harrison Jr. and L. S. Bamber,
Prentice Hall International, Inc., 7th edition, 2007
Accounting,
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
Partnerships
Chapter 13
Corporations, Paid-in-Capital and Balance Sheet
Chapter 14
Retained Earnings, Treasury Stocks and The Income Statement
Chapter 15
Long-term liabilities
Chapter 16
Investments and International operations
Chapter 17
The Statement of Cash Flows
Chapter 18
Financial Statement Analysis
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Chapter 19
Introduction to Management Accounting
Chapter 20
Job Costing
Chapter 21
Process Costing
Chapter 22
Cost-Volume-Profit Analysis
Grading :
1) Two mid-term examinations: First midterm %20 and second midterm %25
First mid-term exam: Second half of October 2007
Second mid-term exam: Second half of November 2007
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 have a scheduled makeup exam.
 Make-up exam may not have any bonus questions whereas the exams may have.
 If you miss an exam without an approved excuse this will result in your getting
zero from that exam.
2) Final Examination: 45% (The minimum requirement for the final exam is 50 pts.
Full pts is 100)
3) Attendance, In-Class Tests, Assignments and class participations: 10%
All students are required to attend classes. The students who fail to attend 1/3 of classes
may get an automatic F.
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