COURSE SYLLABUS

ACCOUNTING OF CONSTRUCTION BUSINESS

1	Course Title:	ACCOUNTING OF CONSTRUCTION BUSINESS
2	Course Code:	MVUS036
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:	Dr. Ögr. Üyesi MELTEM ALTIN
16	Course Lecturers:	MYO'ların Yönetim Kurullarının görevlendirdiği öğretim elemanları
17	Contactinformation of the Course Coordinator:	meltemaltin@uludag.edu.tr B.U.Ü. Orhaneli MYO 0(224)294 26 86
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	To ensure that accounting procedures can be applied in the construction industry.

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.	Accounting definitions specific to construction companies
2	Documents, books, financial reports,trial balance.	Sample documents, books, trial balance and financial statements specific to construction companies
3	The accounting process for contract type constructions.	Example applications
4	The accounting process for build-sell type constructions.	Example applications
5	Labor and other costs for for contract type constructions.	Example applications
6	Accounting processes, advance and progress payment for contract type constructions.	Example applications
7	Accounting process for subcontractor business for contract type constructions.	Example applications
8	Monograph solution	Example applications
9	Monograph solution	Example applications
10	End-of term accounting, income calculation, to to allocate the general expenses for contract type constructions.	Example applications
11	To define proceed and construction contracts for contract type constructions.	Example applications
12	Accounting record and reporting for construction business for contract type constructions.	Example applications
13	Accounting and costs at build-sell construction types.	Example applications
14	Activity and order based systems at construction.	Example applications

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	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and Undergraduate Education Regulation.
Information	Results are determined with the letter grade determined by the student automation system.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High