Pamukkale University
University is the guide to life
Welcome to PAU;
Prospective Student
Our Students
Our Staff
TR
Information Package & Course Catalogue
Home Page
About University
Name And Address
Acedemic Authorities
General Discription
Academic Calendar
General Admission Requirements
Recognition of Prior Learning
General Registration Procedures
ECTS Credit Allocation
Academic Guidance
Information For Students
Cost Of Living
Accommodation
Meals
Medical Facilities
Facilities for Special Needs Students
Insurance
Financial Support for Students
Student Affairs
Learning Facilities
International Programs
Language Courses
Internships
Sports Facilities and Leisure Activities
Student Associations
Practical Information for Mobile Students
Degree Programmes
FIRST CYCLE - BACHELOR'S DEGREE
SCHOOL OF TOURISM AND HOSPITALITY MANAGEMENT
HOSPITALITY MANAGEMENT DEPARTMENT
601 Hospitality Management
Course Information
Course Learning Outcomes
Course's Contribution To Program
ECTS Workload
Course Details
Print
COURSE INFORMATION
Course Code
Course Title
L+P Hour
Semester
ECTS
THM 416
MANAGEMENT ACCOUNTING
3 + 0
8th Semester
COURSE DESCRIPTION
Course Level
Bachelor's Degree
Course Type
Elective
Course Objective
The object of Management Accounting is to help manager of the business take decisions. Business Manager easily determines the steps for planning and decision making process thanks to management accounting.
Course Content
Accounting analysis and decision making function of management, information for planning, cost-volume-profit analysis, break even point analysis, using budgets as planning instrument, estimation of sales, production budget, direct first material, material budget, general production cost budget, budgeted income statement and proforma balance sheet, information for control, decisions making different choices obligatory.
Prerequisites
No the prerequisite of lesson.
Corequisite
No the corequisite of lesson.
Mode of Delivery
Face to Face
COURSE LEARNING OUTCOMES
1
The student learns definitions of fixed cost and variable cost
2
Calculates production cost without variable cost
3
Makes production planning
4
Learns break even point
5
Arranges income statement with contribution share
COURSE'S CONTRIBUTION TO PROGRAM
PO 01
PO 02
PO 03
PO 04
PO 05
PO 06
PO 07
PO 08
PO 09
PO 10
PO 11
PO 12
PO 13
PO 14
LO 001
2
1
LO 002
LO 003
LO 004
LO 005
Sub Total
2
1
Contribution
0
0
0
0
0
0
0
0
0
0
0
0
0
0
ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities
Quantity
Duration (Hour)
Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)
14
3
42
Report / Project
1
62
62
Total Work Load
ECTS Credit of the Course
104
COURSE DETAILS
Select Year
All Years
2020-2021 Spring
2019-2020 Spring
2018-2019 Spring
2017-2018 Spring
2016-2017 Spring
2015-2016 Spring
2014-2015 Spring
Course Term
No
Instructors
Details
2019-2020 Spring
1
NURAY SELMA ÖZDİPÇİNER
Details
2018-2019 Spring
2
NURAY SELMA ÖZDİPÇİNER
Details
2017-2018 Spring
1
GÜLSER KUMSAR
Details
2016-2017 Spring
2
GÜLSER KUMSAR
Details
2015-2016 Spring
1
GÜLSER KUMSAR
Details
2014-2015 Spring
2
ENGİN TAŞKIN
Print
Course Details
Course Code
Course Title
L+P Hour
Course Code
Language Of Instruction
Course Semester
THM 416
MANAGEMENT ACCOUNTING
3 + 0
1
Turkish
2019-2020 Spring
Course Coordinator
E-Mail
Phone Number
Course Location
Attendance
Course location is not specified.
%70
Goals
The object of Management Accounting is to help manager of the business take decisions. Business Manager easily determines the steps for planning and decision making process thanks to management accounting.
Content
Accounting analysis and decision making function of management, information for planning, cost-volume-profit analysis, break even point analysis, using budgets as planning instrument, estimation of sales, production budget, direct first material, material budget, general production cost budget, budgeted income statement and proforma balance sheet, information for control, decisions making different choices obligatory.
Topics
Weeks
Topics
1
Cost-expenditure-expenditure concepts of tourism enterprises
2
3
4
5
6
7
8
9
10
11
12
13
14
Materials
Materials are not specified.
Resources
Resources
Resources Language
Maliyet Muhasebesine Giriş Mustafa SAVCI 9.Baskı Murathan Yayınevi
Türkçe
Course Assessment
Assesment Methods
Percentage (%)
Assesment Methods Title
Final Exam
60
Final Exam
Midterm Exam
40
Midterm Exam
L+P:
Lecture and Practice
PQ:
Program Learning Outcomes
LO:
Course Learning Outcomes
{1}
##LOC[OK]##
{1}
##LOC[OK]##
##LOC[Cancel]##
{1}
##LOC[OK]##
##LOC[Cancel]##
Home Page
About University
Name And Address
Acedemic Authorities
General Discription
Academic Calendar
General Admission Requirements
Recognition of Prior Learning
General Registration Procedures
ECTS Credit Allocation
Academic Guidance
Information For Students
Cost Of Living
Accommodation
Meals
Medical Facilities
Facilities for Special Needs Students
Insurance
Financial Support for Students
Student Affairs
Learning Facilities
International Programs
Language Courses
Internships
Sports Facilities and Leisure Activities
Student Associations
Practical Information for Mobile Students
Degree Programmes