1	Course Title:	ACCOUNTING OF CONSTRUCTION BUSINESS
2	Course Code:	MVUS007
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	4
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:	--
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Öğr. Gör. ADEM YILDIRIM
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	ayildirim@uludag.edu.tr, 538 2834400
18	Website:
19	Objective of the Course:	To learn the documents used at construction area, learn books and financial events,To make accounting processes, calculating the costs.
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 To learn principles of construction accounting.; 2 To understand the differences between conrtact type construction and build-sell construction types; 3 To apply uniform chart of accounting and accounting standarts.; 4 To organize documents,books and financial reports.; 5 To understand accounting process at contract type construction and build-sell type construction.; 6 Cost calculation at contract type construction and build-sell type construction.; 7 To calculate labor costs; 8 Cost calculation for businesses done by subcontractor; 9 To establish record and calculation systems at construction companies.; 10 To make end-of-period processes.;

22	Course Content:

Week	Theoretical	Practical
1	Description and accounting principles.
2	Documents, books, financial reports,trial balance.
3	The accounting process for contract type constructions.
4	The accounting process for build-sell type constructions.
5	Labor and other costs for for contract type constructions.
6	Accounting processes, advance and progress payment for contract type constructions.
7	Accounting process for subcontractor business for contract type constructions.
8	Repeating courses and midterm exam
9	Repeating courses and midterm exam
10	End-of term accounting, income calculation, to to allocate the general expenses for contract type constructions.
11	To define proceed and construction contracts for contract type constructions.
12	Accounting record and reporting for construction business for contract type constructions.
13	Accounting and costs at build-sell construction types.
14	Activity and order based systems at construction.

23	Textbooks, References and/or Other Materials:	1) References and/or other sources: Mehmet ŞENLİK İnşaat Muhasebesi, Maliye Hukuk Yayınları,2011, Mehmet ŞENLİK, 2) Other sources: Adem YILDIRIM, İnşaat Muhasebesi,
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	2	28
Practicals/Labs	0	0	0
Self Study and Preparation	14	1	14
Homeworks, Performances	0	9	18
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	15	15
Others	0	0	0
Final Exams	1	15	15
Total WorkLoad			90
Total workload/ 30 hr			3
ECTS Credit of the Course			3

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 PQ13 PQ14 LO1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LO10 0 0 0 0 0 0 0 0 0 0 0 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High