Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 3302004100 | CONSTRUCTIONAL ACCOUNTING | Elective | 2 | 4 | 3 |
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Level of Course Unit |
Short Cycle |
Objectives of the Course |
The aim of this course is to comprehend Concepts related to construction accounting, the use and accounts of a uniform chart of accounts during construction operations. |
Name of Lecturer(s) |
Lecturer Furkan YILDIRIM |
Learning Outcomes |
1 | doing the process of Construction companies organization. | 2 | creating the chart of accounts of the Construction company. | 3 | determining the costs of contracting. | 4 | accounting Commitment Operations. | 5 | Determining the cost of private construction. | 6 | accounting the special construction operations. |
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Mode of Delivery |
Daytime Class |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
1- ESTABLISHMENT OF CONSTRUCTION COMPANIES
2- THE PLAN AND STRUCTURE OF UNIFORM ACCOUNTING
3- DETERMINING THE COSTS OF CONTRACTING
4- ACCOUNTING OF CONTRACTING TRANSACTIONS
5- SPECIAL CONSTRUCTION ENTERPRISES
6- ACCOUNTING PRACTICES DURING CONSTRUCTION MANAGEMENT |
Weekly Detailed Course Contents |
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1 | doing the process of Construction companies organization. | X | | 2 | doing the process of Construction companies organization. | X | | 3 | doing the process of Construction companies organization. | X | | 4 | creating the chart of accounts of the Construction company. | X | | 5 | creating the chart of accounts of the Construction company.
| X | | 6 | determining the costs of contracting. | X | | 7 | determining the costs of contracting. | X | | 8 | accounting Commitment Operations. | X | | 9 | accounting Commitment Operations. | X | | 10 | Determining the cost of private construction (build-and-sell). | X | | 11 | Determining the cost of private construction (build-and-sell). | X | | 12 | accounting the cost of private construction (build-and-sell). | X | | 13 | accounting the cost of private construction (build-and-sell). | X | | 14 | accounting the cost of private construction (build-and-sell). | X | |
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Recommended or Required Reading |
1-Fikret ÖCAL, Selman ERDEN, Sadi IŞIKLAR, İnşaat Muhasebesi, Türkmen Kitabevi
2- Çiğdem ÖZKAYA YILDIRIM, İnşaat Muhasebesi, Detay Yayıncılık |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 100 | SUM | 100 | |
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 | Turkish | Work Placement(s) | None |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 3 | 42 |
Self Study | 14 | 3 | 42 |
Individual Study for Mid term Examination | 1 | 8 | 8 |
Individual Study for Final Examination | 1 | 10 | 10 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | | 3 | | | | | | | | | | | | | | | | | LO2 | | 3 | | | | | | | | | | | | | | | | | LO3 | | 3 | | | | | | | | | | | | | | | | | LO4 | | 3 | | | | | | | | | | | | | | | | | LO5 | | 3 | | | | | | | | | | | | | | | | | LO6 | | 3 | | | | | | | | | | | | | | | | |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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