Specialized Accounting
Business Administration
Faculty of Management
First Cycle (Bachelor's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Specialized Accounting | ISL309 | Elective | Bachelor's degree | 3 | Fall | 4 |
Name of Lecturer(s)
Prof. Dr. Selman Aziz ERDEN
Associate Prof. Dr. Ednan AYVAZ
Associate Prof. Dr. Ferah YILDIZ
Learning Outcomes of the Course Unit
1) Distinguish accounting differences between service, commercial and manufacturing enterprises.
2) Use peculiar asset, resource, revenue, expense and cost accounts to the service enterprises.
3) Explain the construction contractors' income according to completion income recognition method.
4) Assemble the construction contractors' income according to percentage of completion income recognition method.
5) Use peculiar revenue, expense and cost accounts to hotel enterprises.
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 | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | 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
Construction Accounting applications
Course Contents
This course covers income recognition in construction contractor companies, completion and percentage of completion methods, assets, liabilities, revenues, expenses and cost accounts peculiar to construction contractors, accounts and accounting peculiar to hotel enterprises and hotel enterprises.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required