Managerial Accounting
Fall 2015
IZMIR UNIVERSITY
Economics and Administrative Sciences
Managerial Accounting
BUS 354
Dr. Zeliha Ilhan Ertuna
:
Office:
C 106
E-Mail:
zeliha.ertuna@izmir.edu.tr
Office Hours:
Wednesdays 13:30 – 15:30
Website:
http://ziertuna.weebly.com/
MATERIALS:
Required Text Book:
Introduction to Management Accounting (Eleventh Edition, 2014) by Horngren, Sundem,
Burgstahler, and Schatzberg.
Any notices will be posted on my web site http://ziertuna.weebly.com/
COURSE OBJECTIVES:
This course will focus on calculating cost of products and services, analyzing relevant information for
decision making, and obtaining information for planning and control. It is intended for use by managers of
the organization instead of being intended for outsiders and it is designed to meet the needs of managers
instead of meeting the requirements of financial accounting standards. It focuses on the future instead of
the past. It is concerned with providing managers with the basis to make informed business decisions that
will allow them to be better equipped in their management and control functions.
Managerial Accounting
CLASS POLICIES:
Fall 2015
Attendance: Students are expected to attend class every day and have the homework
assignments for that day completed. You need to bring your book, your notebook and a
calculator to each class.
Attendance policy of the University will be applied.
Homework: Problems of each chapter should be completed in tandem with the lectures
covering the materials. The assignments represent the minimum that a student needs to
know in order to pass the exams. The student has the responsibility of checking his/her
own answers. If questions arise concerning the homework please utilize my office hours.
COURSE GRADE:
Behavior & Participation
Assignments
Midterm Exam
Final Exam
(10%)
(30%)
(25%)
(35%)
The weights shown above determine the final numerical grade for the course.
COMPONENTS OF STUDENT EVALUATION:
Mid-term and Final Exams, Assignments:

Exams and assignments will cover the homework and lectures associated with the topics noted in
class and on syllabus.
SUGGESTIONS FOR SUCCESS:
* In the past I have found it to be extremely helpful if students review their notes each day to
make certain they understand the concepts and methodologies completely. (i.e., review the logic
behind each step when we are covering problem oriented material).
* I urge students having difficulty to ask their questions after class or use e-mail. I am willing to
help the student who has made an honest attempt to understand the material. Do your
preparation first and then come and see me about your questions.
* Students should always attempt problems during the week assigned and develop a set of
questions if they are not able to complete a particular problem.
Managerial Accounting
COURSE OUTLINE (Wednesdays)
Date
Fall 2015
Topic
Week 1
Sep. 30
Introduction
Week 2
Sep. 07
Managerial Accounting (Chapter 1)
Week 3
Oct.14
Cost Behavior and Cost-Volume-Profit Relationship (Chapter 2)
Week 4
Oct. 21
Measurement of Cost Behavior (Chapter 3)
Week 5
Oct. 28
Cost Management Systems and Activity-Based Costing (Chapter 4)
Week 6
Nov. 04
Pricing Decisions (Chapter 5)
Week 7
Nov. 11
Midterm Exam Review
Week 8
Nov. 18
Midterm Exam
Week 9
Nov. 25
Operational Decisions (Chapter 6)
Week 10
Dec. 02
Preparing the Master Budget (Chapter 7)
Week 11
Dec. 09
Flexible Budgets (Chapter 8)
Week 12
Dec. 16
Cost Allocation (Chapter 12)
Week 13
Dec. 23
Accounting for Overhead Costs (Chapter 13)
Week 14
Dec. 30
Job-Order Costing and Process-Costing Systems (Chapter 14)
Week 15
Jan. 06
Final Exam Review
Final Exam Week
* Please note this is a tentative schedule and changes may be necessary as the semester unfolds. It is
the student’s responsibility to learn these changes if s/he was not in class the day the change was
announced.