1	Course Title:	ACCOUNTING ANALYSIS OF FARM PRODUCTS
2	Course Code:	TRE5424
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	7,5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
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:	Prof. Dr. Tolga TİPİ
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:
18	Website:
19	Objective of the Course:	The aim of this course is to enable students to acquire the skills of understanding and comprehending the cost of the agricultural products, economically evaluating the branches of production, and planning agricultural farms; of evaluating the cost calculation methods via sample applications; and implementing them.
20	Contribution of the Course to Professional Development	Students can analyze the cost of different agricultural products.

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Learning Outcomes:

1 To be able to understand, analyze, and evaluate cost calculation methods in agriculture; 2 To be able to understand, evaluate and interpret the methodology of cost calculation methods in the agricultural products ; 3 Acquiring the skills of preparing reports and of conducting presentations and individual studies independently;

22	Course Content:

Week	Theoretical	Practical
1	To inform students about the introduction of, scope of, reason for, and implementation of the course
2	The concept of cost; the cost theory; the definition of cost accounting; importance of the concept of cost in accounting; the concept of cost in agricultural products; and its scope and purposes
3	The concepts of cost, expenditure, and expense; classification of cost expenses in different aspects; the benefit of classification of costs to farms; and cost calculation methods
4	Items of cost expenses in agricultural production and cost calculation methods for agricultural products
5	The problem of distribution of fixed and common expenses in agriculture and the methods to be used; calculation of unit costs; and analysis of profitability per unit
6	Sample Events Calculation of production costs in annual crop products (Wheat, cotton, tobacco, and tomato)
7	Sample Events Calculation of costs in animal products (milk, meat, egg, broiler, and honey) and calculation of costs in processed agricultural products (dried tomato, tarhana, and olive oil)
8	calculation of costs in perennial crop products (seedless raisin, dried fig, olive, cherry, apple, artichoke, and clover), and Sample events calculation of costs in greenhouse production (branches of production of cut flowers and vegetables)
9	The cost calculation methodology of the institutions which calculate agricultural costs in Turkey and the differences among the calculation methods
10	Interregional variations in the costs of agricultural products in Turkey and the course of costs by year
11	Use of knowledge of cost in the decision process on a farm/in the distribution of the decision authority of a farm/in the rationalization of decisions; the measures likely to be taken to lower costs.
12	Student presentations
13	Student presentations
14	Student presentations

23	Textbooks, References and/or Other Materials:	1. Kıral, T., H.Kasnakoğlu, F.F. Tatlıdil, Fidan, H., Gündoğmuş, E., Tarımsal Ürünler İçin Maliyet Hesaplama Metodolojisi ve Veri Tabanı Rehberi, Tarımsal Ekonomi Araştırma Enstitüsü, Proje Raporu 1999-13, ISBN 975-047-051-2, 1999, 143 s. 2. Çetin, B., T. Tipi, 2007, Tarım Muhasebesi, Nobel Yayınları No:1171, ISBN 978-9944-77-185-6, Ankara, 210s. 3. Aras, A., 1988. Tarım Muhasebesi, E.Ü., Ziraat Fakültesi Yayınları No: 486, İzmir. 4. Sydney, J., Stoneberg, E., 1986. Farm Accounting and Business Analysis, Iowa State.
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	During the semester, students will be responsible project tasks. Besides, a final exam with open-ended questions will be conducted at the end of the semester.
Information

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	6	84
Homeworks, Performances	0	50	50
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	24	24
Others	0	0	0
Final Exams	1	25	25
Total WorkLoad			225
Total workload/ 30 hr			7,5
ECTS Credit of the Course			7,5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 0 0 3 3 3 2 0 0 0 0 0 0 LO2 0 0 2 2 2 1 0 0 0 0 0 0 LO3 0 0 2 3 3 0 0 0 2 0 2 2

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High