VOCATIONAL SCHOOL

Department of Accounting and Tax Applications (Turkish)

MUH 260 | Course Introduction and Application Information

Course Name
Construction for Accounting
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
MUH 260
Fall/Spring
3
0
3
3

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
Short Cycle
Mode of Delivery face to face
Teaching Methods and Techniques of the Course Discussion
Lecture / Presentation
Course Coordinator
Course Lecturer(s) -
Assistant(s) -
Course Objectives With this course, it is aimed to realize the accounting records, which differ in the scope of construction works.
Learning Outcomes The students who succeeded in this course;
  • will be able to distinguish the differences in accounting for construction sector
  • will be able to use cost accounting in construction accounting
  • will be able to apply tax applications for constructions spread over years
  • will be able to apply tax applications for constructions spread over months
  • will be able to perform accounting records in floor construction contract
Course Description Contents of this course include cost systems in construction accounting, taxation and accounting for construction costs spread over years/ months, accounting applications in floor construction contracts.

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
X
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 General Information About Construction Sector Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 1.
2 Construction Accounting and Cost Systems Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 2.
3 Construction Accounting and Cost Systems Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 2.
4 Construction Accounting and Cost Systems Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 2.
5 Tax applications for constructions spread over years Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 3.
6 Tax applications for constructions spread over years Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 3.
7 Tax applications for constructions spread over months Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 4.
8 Tax applications for constructions spread over years Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 4.
9 MID TERM EXAM MID TERM EXAM
10 Accounting applications for constructions spread over years Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 5.
11 Accounting applications for constructions spread over years Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 5.
12 Tax applications for floor construction contracts Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 6.
13 Tax applications for floor construction contracts Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 6.
14 Accounting records for floor construction contracts Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 7.
15 Accounting records for floor construction contracts Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 8.
16 FINAL FINAL

 

Course Notes/Textbooks

Örnek Uygulamalarla İnşaat Muhasebesi, Mehmet Şenlik, Seçkin Yayınları, 2018, ISBN: Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518.

Suggested Readings/Materials

-

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
1
20
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm
1
30
Final Exam
1
40
Total

Weighting of Semester Activities on the Final Grade
3
60
Weighting of End-of-Semester Activities on the Final Grade
1
40
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
2
32
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
14
1
14
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
1
8
8
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
12
12
Final Exam
1
20
20
    Total
86

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to explain the scope, importance and functions of the accounting process

X
2

To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

3

To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

X
4

To be able to analyze the financial statements like balance sheet and income statement

5

To be able to use computer related software programs and field related computer applications

6

To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

X
7

To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

8

To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

9

To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

10

To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

11

To be able to make decisions based on the principles of professional ethics, accountability and responsibility

12

To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

13

To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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