Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
1901402502	AGRICULTURAL ACCOUNTING	Compulsory	3	5	5

Level of Course Unit

First Cycle

Objectives of the Course

At the end of this course, the students will have to information about accounting and to make practice. Gaining basic infrastructure of general accounting and farm accounting.

Name of Lecturer(s)

Yrd. Doç. Dr. Köksal KARADAŞ

Learning Outcomes

1	Understanding importance of accounting records
2	Composing tables of balance and revenue
3	Making financial analysis of enterprises
4	Editing records for farms
5	Gaining the skills of information about farm management
6	Comparing accounting system in EU and TURKEY

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Introduction to general accounting, accounting principles ,basic tables of financial ( tables of balance and revenue) ,Account plan, accounting standards( single and double entry accounting methods),daily records and record means in accounting, procedures in beginning of accounting period characteristics of procedures in beginning period of accounting , procedures in end of accounting period ,Importance of accounting in agriculture ,Systems of accounting in agriculture, Agricultural accounting systems at different countries ,Differences of general accounting law in EU and TURKEY, and evolution according to agriculture, practices of general accounting and farm accounting by using accounting packet programme.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Course description, principles	Introduction
2	Introduction to general accounting and farm accounting	Following the Reference Books and current references
3	Accounting principles	Following the Reference Books and current references
4	Introduction to basic tables of financial (Tables of balance and revenue)	Following the Reference Books and current references
5	Account plan, accounting standards( single and double entry accounting methods	Following the Reference Books and current references
6	Bookkeeping according to balance sheet and operating account basis	Following the Reference Books and current references
7	Daily records and record means in accounting, procedures in beginning of accounting period characteristics of procedures in beginning period of accounting	Following the Reference Books and current references
8	Mid-term Exam
9	Procedures in end of accounting period, Importance of accounting in agriculture ,Systems of accounting in agriculture	Following the Reference Books and current references
10	Agricultural accounting systems at different countries,FADN	Following the Reference Books and current references
11	Differences of general accounting law in EU and TURKEY, and evolution according to agriculture, Financial analysis of farms	Following the Reference Books and current references
12	Being reliable conditions in farms	Following the Reference Books and current references
13	Practices of general accounting and farm accounting by using accounting packet programme	Following the Reference Books and current references
14	Final Exam

Recommended or Required Reading

Tarım Muhasebesi (Uygulamalı Örneklerle), Prof.Dr. Bahattin ÇETİN ve Yrd.Doç.Dr.Tolga TİPİ, Nobel Yayınları, Ankara, 2007. Aras, A., 1988, Tarım Muhasebesi, EÜ Ziraat fakültesi, Yayınları, Bornova İzmir.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	14	3	42
Problem Solving	14	2	28
Individual Study for Mid term Examination	1	5	5
Individual Study for Final Examination	2	6	12
Performance	14	2	28
Homework	14	2	28
TOTAL WORKLOAD (hours)			146

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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High