| Course Name | Accounting for Specific Sectors |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| ACC 460 | Fall/Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | English | |||||
| Course Type | Elective | |||||
| Course Level | First Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | - | |||||
| Assistant(s) | - | |||||
| Course Objectives | The orientations of the organizations may require specific accounting and auditing applications. This course provides students a deeper understanding of different accounting, financial reporting and auditing requirements of some specific sectors. Considering both local and international accounting practices, topics will be discussed comparatively. Students will actively participate in class discussions by presenting their projects conducted in the field studies. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | The course covers specific accounting, financial reporting and auditing issues and requirements of banking, agriculture, biological assets, mining, construction and non-profit organizations. |
| Related Sustainable Development Goals |  |
|
| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | X | |
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Intorduction to accounting for specific sectors | Course notes |
| 2 | Special accounting topics in firms operating in agriculture industry | Course notes |
| 3 | Special accounting topics in firms operating in agriculture industry - Biological assets | Course notes |
| 4 | Special accounting topics in firms operating in mining industry | Course notes |
| 5 | Special accounting topics in firms operating in mining industry | Course notes |
| 6 | Special accounting topics in firms operating in construction industry | Course notes |
| 7 | Special accounting topics in firms operating in construction industry | Course notes |
| 8 | Midterm Exam | |
| 9 | Special accounting topics in firms operating in banking industry | Course notes |
| 10 | Special accounting topics in firms operating in banking industry | Course notes |
| 11 | Special accounting topics in non- profit organizations | Course notes |
| 12 | Special accounting topics in non- profit organizations | Course notes |
| 13 | Students’ Presentations and Class Discussions | |
| 14 | Students’ Presentations and Class Discussions | |
| 15 | Students’ Presentations and Class Discussions | |
| 16 | Review of the semester |
| Course Notes/Textbooks | Course package will be provided by the instructor. |
| Suggested Readings/Materials |
| Semester Activities | Number | Weigthing |
| Participation | 10 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 10 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 30 |
| Final Exam | 1 | 50 |
| Total |
| Weighting of Semester Activities on the Final Grade | 50 | |
| Weighting of End-of-Semester Activities on the Final Grade | 50 | |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 0 | ||
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 10 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 25 | |
| Final Exams | 1 | 30 | |
| Total | 113 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to acquire theoretical and practical knowledge and skills in the area. | |||||
| 2 | To be able to approach problems with an analytical and holistic viewpoint. | X | ||||
| 3 | To be able to gain knowledge about both national and international accounting and auditing standards. | |||||
| 4 | To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats. | X | ||||
| 5 | To be able to critically evaluate the performance of accounting and other related management information systems, and organizations. | |||||
| 6 | To be able to develop innovative and creative approach to real-life business issues. | |||||
| 7 | To be able to integrate knowledge gained in the main areas of accounting and auditing through a strategic perspective. | |||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing. | X | ||||
| 9 | To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member. | |||||
| 10 | To be able to have an ethical perspective and social responsiveness when evaluating and making business decisions. | |||||
| 11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). | |||||
| 12 | To be able to speak a second foreign at a medium level of fluency efficiently. | |||||
| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
