Information Package
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Program of Accounting and Tax Application

MVE155

CONSTRUCTION ACCOUNTING

Course Code
MVE155
Semester
-
Theory+Practice
3 + 0
ECTS
4
Course TypeElective Course
Course LevelAssociate Degree
Year of Study-
Semester-
ECTS4
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Prepare the chart of accounts for a construction company.
  2. Determine the contracting costs.
  3. Make the accounting transactions for the contracting costs.
  4. Determine the special (build and sell) construction costs.
  5. Make the accounting transactions for the special (build and sell) construction costs.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsSBM101 Accounting I, SBM102 Accounting II
Course DescriptionThe aim of the course is to teach the students all accounting procedures related to the construction firms.
Course Contents
WEEK TOPICS
1st Week Characteristics of the construction enterprises, establishment procedures
2nd Week Establishment procedures
3rd Week Preparing the chart of accounts for the construction company.
4th Week Preparing the chart of accounts for the construction company.
5th Week Determining the contracting costs
6th Week Determining the contracting costs
7th Week Determining the contracting costs
8th Week Midterm exam
9th Week Accounting transactions for the contracting costs.
10th Week Accounting transactions for the contracting costs.
11th Week Determining the special (build and sell) construction costs
12th Week Determining the special (build and sell) construction costs
13th Week Accounting transactions for the special (build and sell) construction costs.
14th Week Accounting transactions for the special (build and sell) construction costs.
15th Week Review
Recommended or Required Reading1. TMS-11 İnşaat Sözleşmeleri Standardına göre İnşaat Muhasebesi ve Vergi Uygulamaları, Çatıkkaş, Ö., Şuekinci C.,2.b Muhasebe Kitapları, 2013.
2. Instructor's notes.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Practice
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 30
Practice 1 20
Total(%) 50
Contribution of In-term Studies to Overall Grade(%) 50
Contribution of Final Examination to Overall Grade(%) 50
Total(%) 100
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10