Construction Accounting
Accounting and Tax Applications
Vocational School of A.Riza Veziroglu
Short Cycle (Associate's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Construction Accounting | MUP220 | Elective | Associate degree | 2 | Spring | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Oylum EKŞİ
Assistant Prof. Dr. Cengiz GÜNEY
Lecturer Özlem SARIALAN
Lecturer Hüseyin SOYDAŞ
Lecturer Ahmet YANIK
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Explain the elements of construction commitment activities
1) Explain the elements of construction commitment activities
2) Explain the organization of types and characteristics of construction firms
2) Explain the organization of types and characteristics of construction firms
3) Explain the construction commitment agreements, and general system of construction commitment activities
3) Explain the construction commitment agreements, and general system of construction commitment activities
4) Explain the Revenue Determination Construction Commitment Activities, Taxation of Construction Commitment Activities, Cost Elements of Construction Commitment Activities
4) Explain the Revenue Determination Construction Commitment Activities, Taxation of Construction Commitment Activities, Cost Elements of Construction Commitment Activities
5) Explain the construction Industry, Keeping Record Transactions of Construction, Recording Income and Expense, Finished Construction In The Year, Progress Payments for Long-Term Construction and Repair Projects
5) Explain the construction Industry, Keeping Record Transactions of Construction, Recording Income and Expense, Finished Construction In The Year, Progress Payments for Long-Term Construction and Repair Projects
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 5 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
This course includes the elements of Construction Commitment Activities, Organization of Types and Characteristics of Construction Firms, Construction Commitment Agreements, General System of Construction Commitment Activities, Revenue Determination Construction Commitment Activities, Taxation of Construction Commitment Activities, Cost Elements of Construction Commitment Activities, Construction Industry, Keeping Record Transactions of Construction, Recording Income and Expense, Finished Construction In The Year, Construction Over The Years.
Weekly Schedule
1) Structure of Construction Enterprises, Elements of Construction Contracting Operations2) Construction activities, taxation - Build-Sun (special) civil works - Deferred Construction Works
3) Civil commitment procedures
4) Accounting System in Construction Operations
5) Income Determination Methods in Construction
6) Cost Elements and Their Recognition
7) Accounting of Advances, Accounting for Progress Payment
8) Midterm examination/Assessment
9) Closing Year-end Accounts
10) Build and sell firms
11) Expense Recognition
12) Application for build and sell firms
13) Implementation of the Commitment To Business
14) Application-1
15) Taxation of Foreign Profits
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required