Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
3302004100CONSTRUCTIONAL ACCOUNTINGCompulsory233
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 Turgay Şaşmaz
Learning Outcomes
1doing the process of Construction companies organization.
2creating the chart of accounts of the Construction company.
3determining the costs of contracting.
4accounting Commitment Operations.
5Determining the cost of private construction.
6accounting the special construction operations.
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
WeekTheoreticalPracticeLaboratory
1doing the process of Construction companies organization.X
2doing the process of Construction companies organization.X
3doing the process of Construction companies organization.X
4creating the chart of accounts of the Construction company.X
5creating the chart of accounts of the Construction company. X
6determining the costs of contracting.X
7determining the costs of contracting.X
8accounting Commitment Operations.X
9accounting Commitment Operations.X
10Determining the cost of private construction (build-and-sell).X
11Determining the cost of private construction (build-and-sell).X
12accounting the cost of private construction (build-and-sell).X
13accounting the cost of private construction (build-and-sell).X
14accounting the cost of private construction (build-and-sell).X
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
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14342
Self Study14342
Individual Study for Mid term Examination188
Individual Study for Final Examination11010
TOTAL WORKLOAD (hours)104
Contribution of Learning Outcomes to Programme Outcomes
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
PO
16
LO1 2    15  1 1   
LO2 3    15  2 1   
LO3 3    15  3 2   
LO4 3    15  3 3   
LO5 4    15  3 2   
LO6 3    15  3 1   
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr