Ordu 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
SD2222010935	CONSTRUCTION ACCOUNTING	Elective	2	4	4

Level of Course Unit

Short Cycle

Objectives of the Course

Comprehending basic terminology of business administration and learning the functions of a business administration

Name of Lecturer(s)

Öğr. Gör. Neşegül PARLAK

Learning Outcomes

1	İnşaat muhasebesinin ilkelerini tanıma.
2	İnşaat iş türleri; sözleşme karşılığı yapılan inşaat işleri ile yap – sat inşaat işleri farklılkığını anlama.
3	Tekdüzen hesap planını ve muhasebe standartlarını uygulama.
4	Belgeler, defterler ve mali tabloları düzenleme.
5	Sözleşme karşılığı yapılan inşaat işleri ve yap sat inşaat işlerinde muhasebe sürecini kavrama, maliyetleri hesaplama, İşçilik giderlerini hesaplama, Dönem sonu işlemleri yapabilme

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

Identifying construction establishments Carrying out construction promissory transactions Carrying out private (build-and-sell) construction transactions

Course Contents

Doing construction firm establishment transactions, creating a construction firm accounts chart, identifying promissory margins, accounting promissory transactions, identifying private (build-and-sell) construction margins, accounting private (build-and-sell) construction transactions

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Identifying construction firm establishments transactions
2	Identifying construction firm establishments transactions
3	Identifying construction firm establishments transactions
4	Creating a construction firm accounts chart
5	Creating a construction firm accounts chart
6	Identifying promissory margins
7	Identifying promissory margins
8	Accounting promissory transactions
9	MIDTERM
10	Accounting promissory transactions
11	Identifying private (build-and-sell) construction margins
12	Identifying private (build-and-sell) construction margins
13	Accounting private (build-and-sell) construction transactions
14	Accounting private (build-and-sell) construction transactions
15	Accounting private (build-and-sell) construction transactions
16	FINAL EXAM

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Attending Lectures	14	2	28
Question-Answer	14	2	28
Self Study	14	2	28
Individual Study for Mid term Examination	1	20	20
Individual Study for Final Examination	1	30	30
TOTAL WORKLOAD (hours)			134

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	PO 12	PO 13
LO1	4	4	3	4	3	3	4	1	1	4	5	4	5
LO2	4	4	4	5	3	2	4	1	1	4	4	4	4
LO3	4	4	3	4	3	2	4	1	1	4	4	3	4
LO4	3	5	4	4	5	2	5	1	1	4	4	4	4
LO5	3	3	5	4	4	3	5	1	1	5	5	5	5

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