PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE611

Course Name:

Specialized Accounting

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:	To teach accounting of financial events in accommodation and construction companies.
Course Content:	To be able to comprehend the organizational structure of accommodation and construction enterprises. To be able to comprehend the properties of accommodation and construction accounting. To be able to account for the accommodation and construction businesses

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Having the ability to create theoretical knowledge by using basic computer skills, computer and internet technologies
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) To have theoretical knowledge about accounting practices and to be able to present a report by making analysis on this issue
2) To train professional staff who can comprehend the performance evaluations of subordinate employees in the accounting department.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Characteristics of Construction Enterprises
2)	Accounting System and Organization in Construction Enterprises
3)	Account Plan Used in Construction Enterprises
4)	Tracking, Control and Accounting of Material Movements
5)	Income Tracking, Control and Accounting
6)	Cost Operations in Construction Works Spread Over Years
7)	Sample Application
8)	Midterm
9)	Properties of Hospitality Enterprises
11)	Account Plan Used in Hospitality Industry
12)	Income Tracking, Control and Accounting; Tracking, Control and Accounting of Material Movements
13)	Dövizli İşlemlerin Muhasebesi
14)	Tracking, Control and Accounting of Personnel Expenses
15)	Accounting of Fixed Assets and Depreciations
16)

Sources

Course Notes / Textbooks:	İsmail BEKÇİ, Konaklama Muhasebesi, Süleyman Demirel Üniversitesi Yayın No: 36, Isparta, 2003. Hayrettin USUL, İnşaat Muasebesi, Süleyman Demirel Üniversitesi Yayın No:38, Isparta, 2004.
References:	İsmail BEKÇİ, Konaklama Muhasebesi, Süleyman Demirel Üniversitesi Yayın No: 36, Isparta, 2003. Hayrettin USUL, İnşaat Muasebesi, Süleyman Demirel Üniversitesi Yayın No:38, Isparta, 2004.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
8) To gain an interdisciplinary perspective.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting
2)	Preparation and interpretation of financial statements in accordance with the standards
3)	Management of financial data
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.	3
8)	To gain an interdisciplinary perspective.	5
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Technical Tour
Case Study
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Tez Sunma
Staj/ Yerinde Uygulama Değerlendirmesi

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171