COURSE UNIT TITLE

: SECTORAL ACCOUNTING APPLICATIONS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IŞL 6112 SECTORAL ACCOUNTING APPLICATIONS ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR GÜLŞAH ATAĞAN

Offered to

Business Administration

Course Objective

To examine different accounting applications operating in distinct sectors.

Learning Outcomes of the Course Unit

1   Distinguish between different sectors accounting applications
2   Tracing changes in different sectors accounting applications
3   Absorbing accounting applications in different sectors.
4   Analyzing sample cases related with sectors.
5   Using sectoral accounting applications in real business life

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Course Description
2 Introduction of sectoral accounting, objective and content
3 Introduction of accounting system in banks
4 Accounting applications in banks
5 Introduction of accounting system in insurance companies
6 Accounting applications in insurance companies
7 Introduction of accounting system in agriculture businesses
8 Accounting applications in agriculture businesses
9 Introduction of accounting system in hospitality businesses
10 Accounting applications in hospitality businesses
11 Introduction of accounting system in construction businesses
12 Accounting applications in construction businesses
13 Comparison of accounting applications in different sectors
14 Conclusion and Evaluation

Recomended or Required Reading

Main Resources:
1- AKDOĞAN, Nalan, Rafet Aktaş, Ali Deran, Deniz.U. Erhan ve Vedat Acar., Türkiye Muhasebe Standartları ile Uyumlu Sektörel Muhasebe, Gazi Kitabevi, Ankara, Eylül 2011.
2- BENLIGIRAY, Yılmaz, Uzmanlık Muhasebeleri, Gazi Kitabevi, Ankara, Aralık 2009.
Supplementary Resources: Domestic and International articles and bulletins
References: Web pages of companies in reseach sector

Planned Learning Activities and Teaching Methods

Course relevant problem and sample case solving, encouraging students to research.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated on midterm and final exam grades in addition to presentations and reports related with their research topic of within the term.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylül University Faculty of Economics and Administrative Sciences
e-mail: gulsah.ugurluel@deu.edu.tr
Phone: (0 232) 420 41 80

Office Hours

It is stated according to the course programme in every semester by the course instructor

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 10 3 30
Preparation for midterm exam 1 14 14
Preparation for final exam 1 24 24
Preparing assignments 1 20 20
Preparing presentations 1 4 4
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 132

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.11
LO.211
LO.31
LO.41
LO.51