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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS TAR 4235 AGRICULTURAL ACCOUNTING ELECTIVE 3 0 0 3

Offered By

Agricultural Management

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

DOCTOR DILEK YÜCEL ENGINDENIZ

Offered to

Agricultural Management (Evening) Agricultural Management

Course Objective

Enable students; to gain fundamental knowledge on financial accounting and agricultural accounting, to gain accounting application skills and to gain comprehensive skills and problem solving skills in the field.

Learning Outcomes of the Course Unit

1   Being able to appreciate the importance of accounting bookkeeping in companies. 2   Being able to prepare balance sheet and income statement which present year-end financial position of the company. 3   Being able to do financial analysis. 4   Being able to adjust journal entries for agricultural companies 5   Being able to evaluate companies financially.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Development of financial accounting and agricultural accounting 2 Fundamental concepts/principles of accounting 3 Documents used in accounting 4 Introduction of basic financial statements (balance sheet and income statement) and their preparation process 5 Unified chart of accounts, accounting standards (single and double entry system 6 Bookkeeping according to balance sheet basis and operation account basis 7 Midterm Exam 8 Midterm Exam 9 Journal entries, opening and current term transactions, VAT accounts, sample applications 10 Journal entries, opening and current term transactions, VAT accounts, sample applications 11 Journal entries, opening and current term transactions, VAT accounts, sample applications 12 Importance of accounting in agriculture, accounting systems applied in agriculture 13 Accounting systems applied in various countries, FADN accounting data network, differences in financial accounting regulations between UN and Türkiye, evaluation of differences from agriculture point of view 14 Financial analysis of agricultural companies

Recomended or Required Reading

Textbook(s): Çetin B., ve Tipi T., 2007, Tarım Muhasebesi, (Uygulamalı Örneklerle)., Nobel Yayınları, Ankara.

Planned Learning Activities and Teaching Methods

1. Lecture 2. Questions & Answers 3. Active Participation

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes will be assessed by midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Tutorials 12 0 0 Preparation for midterm exam 1 15 15 Preparation for final exam 1 15 15 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 68

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 1 LO.3 1 LO.4 1 LO.5 1