| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | LOJ2222016777 | E-LOGISTICS | Compulsory | 2 | 4 | 3 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| This course will provide a solid foundation in logistics accounting and define the accountant's role in logistics. This course is designed to teach students how to compare financial investments and project alternatives with logistical information and economic analysis methods, selecting the best alternatives in terms of financial investments, and making comparisons that aim to base expenditures and expected returns throughout project life. |
| Name of Lecturer(s) |
| öğr. gör. deniz yıldız |
| Learning Outcomes |
| 1 | students are the basic principles of logistics accounting. | | 2 | Students will learn about the role of accountancy and how to do balance sheet analysis in economic decisions | | 3 | Students will learn how companies value potential investment opportunities |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Basic principles of logistics economics; accounting in economic decisions; accounting cycle and period end transactions, accounting operations of commercial enterprises, stocks, concepts of time value of money, interests, earnings and economic balances; assessment of potential investment opportunities, current value analysis, equivalent annual value analysis, capital cost, return rate / return on investment / internal rate of return analysis; the effects of depreciation; depreciation; project cash flow; cost-benefit analysis |
| Weekly Detailed Course Contents |
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| 1 | Introduction to accounting in logistics | | | | 2 |
The role of accountancy and balance sheet analysis in economic decisions | | | | 3 | Accounting cycle and period end transactions | | | | 4 |
Business Operations Accounting | | | | 5 |
Current Assets | | | | 6 |
Short Term Liabilities | | | | 7 |
Midterm exam | | | | 8 |
Stocks | | | | 9 | Cash Flow Table | | | | 10 |
Period End Transactions, Completion of Accounting Transactions and Preparation of Financial Statements | | | | 11 |
Annual-Value Analysis Applications- Life Cycle Cost Analysis | | | | 12 |
Return Rate / Return on Investment | | | | 13 |
Internal Rate of Return (IRR) - Incremental Analysis | | | | 14 |
Corporate Income Taxes - Cash Flows | | | | 15 | An overview | | | | 16 |
final exam | | |
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| Recommended or Required Reading |
| . |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 14 | 1 | 14 |
| Final Examination | 14 | 1 | 14 |
| Makeup Examination | 14 | 1 | 14 |
| Quiz | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 14 | 14 |
| Individual Study for Final Examination | 1 | 14 | 14 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 4 | | LO2 | 4 | 4 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | | LO3 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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