Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
6İŞL306Expertise Accounting3+0+03617.08.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Business Administration
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course To develop knowledge and skills about accounting practices and financial reporting activities in businesses operating in different sectors.
Course Content Bank accounting, construction accounting accounting, foreign trade accounting applications
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. MEHMET KAYGUSUZOGLU
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Nalan Akdogan, Sectoral Accounting, Gazi Bookstore, 2019
Prof. Dr. Ferhat Sayım, Bank Accounting for Deposit and Participation Banks & Comparative Examples AKADEMİKARGE, 2013
Gültekin Gürçay, Construction Accounting Çatı Kitapları, 2015.
Yaser Gürsoy, Foreign Trade Transactions Accounting, Ekin Publishing House, 2020.
Prof. Dr. Ertuğrul Çetiner, Hotel Management Accounting, Gazi Publishing House, 2009
Course Notes There are no any prerequisites.

Course Category
Mathematics and Basic Sciences %10
Social Sciences %10
Field %80

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 13 3 39
Hours for off-the-c.r.stud 13 4 52
Assignments 6 4 24
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 5,5 160

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Understands the accounting systems and practices of banks
2 Understands the accounting systems and practices of construction companies.
3 Understands the accounting systems and applications of accommodation establishments.
4 Understand the accounting system and applications of foreign trade transactions.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Accounting system in banks
2 Banking transactions and accounting
3 Period-end transactions and financial statements in banks
4 Accounting system in construction enterprises
5 Cost elements and accounting in construction contracting works
6 Accounting system in accommodation establishments
7 Accounting for sales, revenues and cost items in accommodation businesses
8 Midterm Me
9 Foreign Trade Transactions
10 Foreign trade transactions accounting
11 Insurance businesses and accounting system
12 Accounting for insurance and reinsurance transactions
13 Period-end accounting transactions and financial statements in insurance companies
14 Monography Applications

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8
C1 3 3 4 4
C2 3 3 4 4
C3 3 3 4 4
C4 3 3 4 4

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant