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
0701406102	FARM ACCOUNTING	Elective	3	6	2

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

1	Define the concepts and principles of accounting
2	Explain the differences between simple and uniform accounting system.
3	Explain accounts in accounting.
4	Summarize balance sheet and income statement and accounting information.
5	Solve the sample application related to agricultural enterprise.
6	To 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

Concept and Importance of Accounting History of Accounting, Profit-Loss Statement Calculation of pure yield Agricultural Income Account, Amortization Concept Amortization Calculation Methods Amortization Applications in Terms of Tax Laws, Agricultural Business Accounting, Definition, Importance, Benefits, Differences from General Accounting

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Introduction, basic terms
2	Concept and Importance of Accounting History of Accounting
3	Agricultural Business Accounting, Definition, Importance, Benefits, Differences from General Accounting
4	Inventory Concept, Purpose and Benefits
5	Inventory History
6	Capital Concept and Classification Balance Sheet, Balance Sheet Transactions and Applications
7	Valuation Concept
8	Midterm Exam
9	Valuation Principles and Measures in Terms of Tax Laws
10	Amortization Concept Amortization Calculation Methods Amortization Applications in Terms of Tax Laws
11	Physical Records and Types
12	Single Recording System
13	Income and Expense Tables
14	Profit-Loss Statement Calculation of pure yield Agricultural Income Account
15	Determination of agricultural gains in terms of our tax laws
16	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

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Self Study	14	2	28
Individual Study for Mid term Examination	1	10	10
Individual Study for Final Examination	1	15	15
Homework	1	10	10
TOTAL WORKLOAD (hours)			66

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7
LO1			3		2
LO2					4
LO3		3		5	2
LO4
LO5			4			2
LO6		3

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