Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
160701106115TARIM MUHASEBESİElective360
Level of Course Unit
First Cycle
Objectives of the Course
The aim of this course is to teach the students the basic accounting information and to gain the knowledge to keep the records of the agricultural enterprises by using this information.
Name of Lecturer(s)
Learning Outcomes
1Define the concepts and principles of accounting
2Explain the differences between simple and uniform accounting system.
3Explain accounts in accounting.
4Summarize balance sheet and income statement and accounting information.
5Solve the sample application related to agricultural enterprise.
6To be able to do basic business and cost analysis by using accounting records.
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Concept and Importance of Accounting History of Accounting
2Agricultural Business Accounting, Definition, Importance, Benefits, Differences from General Accounting
3Inventory Concept, Purpose and Benefits
4Inventory History
5Capital Concept and Classification Balance Sheet, Balance Sheet Transactions and Applications
6Valuation Concept
7Valuation Principles and Measures in Terms of Tax Laws
8Midterm exam
9 Amortization Concept Amortization Calculation Methods Amortization Applications in Terms of Tax Laws
10Physical Records and Types
11Single Recording System
12Income and Expense Tables
13 Profit-Loss Statement Calculation of pure yield Agricultural Income Account
14Determination of agricultural gains in terms of our tax laws
15
16
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 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 Examination122
Attending Lectures14228
Self Study14570
Individual Study for Mid term Examination188
Individual Study for Final Examination11414
TOTAL WORKLOAD (hours)123
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
LO14          
LO2           
LO3           
LO4           
LO5           
LO6 3         
* 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