| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Gain proficiency in special accounting practices in banking.
- Learn accounting techniques used in construction firms.
- Understand accounting techniques used in financial leasing companies.
- Become proficient in the chart of accounts and specific applications used in insurance companies.
- Learn special accounting practices in hospitality businesses.
- Acquire knowledge of analyzing financial statements prepared in various sectors.
- Understand accounting techniques applied in different sectors in Turkiye.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course aims to explain the characteristics and functioning of special accounts used in banking, insurance, brokerage, and financial leasing companies. Additionally, accounting practices in hotel management and companies engaged in long-term contracting projects will be covered. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Accounting practices in banking enterprises |
|
2nd Week |
Accounting practices in banking enterprises |
|
3rd Week |
Accounting practices in financial leasing enterprises |
|
4th Week |
Accounting practices in financial leasing enterprises |
|
5th Week |
Accounting practices in insurance enterprises |
|
6th Week |
Accounting practices in insurance enterprises |
|
7th Week |
Accounting practices in construction enterprises |
|
8th Week |
Midterm exam |
|
9th Week |
Accounting practices in hospitality enterprises |
|
10th Week |
Accounting practices in agricultural enterprises |
|
11th Week |
Accounting practices in brokerage firms |
|
12th Week |
Accounting practices in brokerage firms |
|
13th Week |
Accounting practices in mining enterprises |
|
14th Week |
General review |
|
| Recommended or Required Reading | Akdoğan, N., Aktaş, R., Deran, A., Erhan, D. U., & Acar, V. (2011). Sektörel muhasebe. Gazi Kitabevi, Ankara. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Questions/Answers
- Project
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 143 |
| Total Work Load / 30 (h) | 4.76 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
