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
190400707103	APPLICATIONS OF ACCOUNTING IN AVIATION COMPANIES	Compulsory	4	7	5

Level of Course Unit

First Cycle

Objectives of the Course

To have knowledge about accounting practices in aviation businesses.

Name of Lecturer(s)

Dr. Öğr. Üyesi Dursun Keleş

Learning Outcomes

1	Will be able to explain aviation business properties Will be able to explain aviation operations Will be able to explain aviation industry Will be able to classification of aviation service corparation
2	Will be able to explain need of accounting and structure of accounting system Will be able to explain needs of accounting information Will be able to explain accounting information system
3	Will be able to recording of aviation revenues Will be able to explain revenue (income) concept Will be able to classification of aviation revenue Will be able to define revenue accounts Will be able to record revenue operations
4	Will be able to recording of airline costs Will be able to define cost and expense concepts Will be able to classification to airline costs and expenses Will be able to record of airline expenses
5	Will be able to recording of airport costs Will be able to classification of airport costs and expenses Will be able to classification of ground services costs and expenses Will be able to record of airport and ground services expenses
6	Will be able to explain analysis of aviation business costs Will be able to explain cost analysis methods Will be able to practices to aviation industry cost analysis
7	Will be able to explain performance management in aviation Will be able to explain performance management Will be explain performance analysis and assessment

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

Recommended Optional Programme Components

Course Contents

Detailed examination of accounting applications in aviation companies.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Aviation Companies and Accounting System	-	-
2	Financial and Cost Accounting Systems	-	-
3	Setting up Cost Accounting System	-	-
4	Recording of Revenues in Aviation Companies	-	-
5	Recording of Airline Costs	-	-
6	Recording of Airline Costs	-	-
7	Recording of Airport Costs	-	-
8	Recording of Airport Costs	-	-
9	Recording of Handling Costs	-	-
10	Cost Behavior and Cost Species	-	-
11	Cost Analysis, Profit Planning and Budgeting	-	-
12	Purchasing and Leasing Transactions	-	-
13	Performance Management for Aviation Companies	-	-
14	Accountig practices	-	-

Recommended or Required Reading

Anadolu University, Open Education Publications

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

Turkish

Work Placement(s)

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	1	20	20
Individual Study for Mid term Examination	4	10	40
Individual Study for Final Examination	8	10	80
TOTAL WORKLOAD (hours)			142

Contribution of Learning Outcomes to Programme Outcomes

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