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| ISL3012 | Specialized Accounting | 3+0+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Hasan ABDİOĞLU | | Co-Lecturer | ASSOCIATED PROFESSOR ABDÜLKADİR PEHLİVAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | Banks and their accounting systems, insurance companies and their accounting systems, constracation firms and their accounting systems, forein trades and their accounting systems, |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Understanding of accounting system and transactions of banks | 2,3 | | | LO - 2 : | Understanding of accounting system and transactions of Insurance firms | 2,3 | | | LO - 3 : | Understanding of accounting system and transactions of construction enterprises | 2,3 | | | LO - 4 : | Understanding of accounting system and transactions of hospitality enterprises | 2,3 | | | LO - 5 : | Understanding of accounting system and transactions of foreign trade | 2,3 | | | LO - 6 : | Understanding of accounting system and transactions of agricultural enterpires | 2,3 | | | 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), LO : Learning Outcome | | |
| Aim of this cource is to give informatin about accounting systems of different businesses |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Accounting systems in banks | | | Week 2 | Banking transactions and accounting | | | Week 3 | End term accounting procedures and financial statements in banks | | | Week 4 | Insurance firms and accounting system | | | Week 5 | Accounting for insurance transactions | | | Week 6 | End term procedures and financial statements in insurance businesses | | | Week 7 | Accounting system in construction businesses | | | Week 8 | Cost elements and accounting in construction firms | | | Week 9 | Mid-term exam | | | Week 10 | End term accounting procedures and financial statements in construction businesses | | | Week 11 | Accounting system in hospitality enterprises | | | Week 12 | Sales, revenue and cost elements in hospitality enterprises | | | Week 13 | End term procedures and financial statements in hospitality enterprises | | | Week 14 | Foreign trade operations | | | Week 15 | Accounting of foreign trade operations | | | Week 16 | Final exam | | | |
| 1 | BENLİGİRAY, Y., (2009) Uzmanlık Muhasebeleri Banka Muhasebesi Sigorta Muhasebesi İnşaat Muhasebesi Otel Muhasebesi, Ankara: Gazi Kitabevi. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2023 | 1 | 50 | | End-of-term exam | 16 | 06/2023 | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 3.5 | 14 | 49 | | Arasınav için hazırlık | 11 | 1 | 11 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 15 | 1 | 15 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 120 |
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