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GRADUATE INSTITUTE of SOCIAL SCIENCES / DEPARTMENT of BUSINESS ADMINISTRATION
Accounting-Masters with Thesis
Course Catalog
http://www.sbe.ktu.edu.tr/sbe2/index.php
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SBE
GRADUATE INSTITUTE of SOCIAL SCIENCES / DEPARTMENT of BUSINESS ADMINISTRATION / Accounting-Masters with Thesis
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 
ISL5590Accounting For Service Businesses3+0+0ECTS:7.5
Year / SemesterSpring Semester
Level of CourseSecond Cycle
Status Elective
DepartmentDEPARTMENT of BUSINESS ADMINISTRATION
Prerequisites and co-requisitesNone
Mode of DeliveryFace to face
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProfesör Yusuf SÜRMEN
Co-LecturerNone
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
The goal of this course is to give information about accounting applications of service businesses.
 
Programme OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
PO - 1 : List accounting applications of service businesses.1,2,81,
PO - 2 : Distinguish the differences between account charts of service businesses.1,2,81,
PO - 3 : Perform accounting applications of service businesses.1,2,81,
PO - 4 : Divide accounting of service businesses into units and compare them by using figures.1,2,81,
PO - 5 : Present a general evaluation with accounting applications of service businesses.1,2,81,
CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome

 
Contents of the Course
Accounting for Banking Enterprises, Accounting for Accommodation Enterprises, Accounting for Insurance Enterprises, Accounting for Transport enterprises.
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Basic concepts and definitions (service, service production, business entity and accounting)
 Week 2Establishment of bank enterprises, their characteristics of general and accounting
 Week 3Special accounting transactions on the bank enterprises? application
 Week 4Special accounting transactions on the banks enterprises? application, continue
 Week 5Accommodation enterprises, their characteristics of general and accounting
 Week 6Special accounting transactions on the accommodation enterprises? application
 Week 7Special accounting transactions on the accommodation enterprises? application, continue
 Week 8Insurance enterprises, their characteristics of general and accounting
 Week 9Mid-term exam
 Week 10Special accounting transactions on the insurance enterprises? application
 Week 11Special accounting transactions on the insurance enterprises? application, continue
 Week 12Special accounting transactions on the insurance enterprises? application, continue
 Week 13Transport enterprises, their characteristics of general and accounting
 Week 14Special accounting transactions on the transport enterprises? application
 Week 15Special accounting transactions on the transport enterprises? application, continue
 Week 16End-of-term exam
 
Textbook / Material
1Kaval, H. 1994, Konaklama İşletmeleri Muhasebesi, Ankara
2Özkan, M. 1998, Sigorta İşletmeleri Muhasebesi, İstanbul
3Uçar, M. 1999, Banka Muhasebesi, İstanbul
 
Recommended Reading
1Çetiner, E. 2002, Konaklama İşletmeleri Muhasebesi, Ankara
2Altuğ, O. 2000, Banka Muhasebesi, İstanbul
3Eken H.M , Selimler H. 2004, Banka Muhasebesi,Istanbul
4Akdoğan,N. Aktaş,R.,Deran,A. ve Acar.V. 2011, Türkiye Muhasebe Standartlarına Uyumlu Sektörel Muhasebe, Ankara
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 11/2021 2 30
Quiz 12 12/2021 1 20
End-of-term exam 16 01/2022 2 50
 
Student Work Load and its Distribution
Type of workDuration (hours pw)

No of weeks / Number of activity

Hours in total per term
Yüz yüze eğitim 3 14 42
Sınıf dışı çalışma 8 14 112
Arasınav için hazırlık 12 2 24
Arasınav 2 1 2
Ödev 3 2 6
Kısa sınav 1 1 1
Dönem sonu sınavı için hazırlık 12 3 36
Dönem sonu sınavı 2 1 2
Total work load225