COURSE SYLLABUS

AGRICULTURAL ENTERPRISES ACCOUNTING

1	Course Title:	AGRICULTURAL ENTERPRISES ACCOUNTING
2	Course Code:	MVUS050
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:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Öğr.Gör. NURİYE ŞEBNEM ÖZCAN
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları.
17	Contactinformation of the Course Coordinator:	B.U.Ü. Karacabey MYO Karacabey/ BURSA Tel: 0 (224) 2942662 / 61645 E-mail: sebnemozcan@uludag.edu.tr
18	Website:
19	Objective of the Course:	To provide students with the skills to keep accounting records by obtaining the necessary data from agricultural enterprises.
20	Contribution of the Course to Professional Development	To know the agricultural sector closely. To be able to apply the accounting process for agricultural enterprises.

Learning Outcomes:

1	Getting to know the agricultural sector closely.;
2	The importance of accounting and accounting records in agricultural enterprises.;
3	To be able to apply the accounting process of agricultural enterprises.;
4	Determination and accounting of costs in agricultural enterprises.;
5	Government incentives in the agricultural sector and taxation of agricultural profits.;

22	Course Content:

23	Textbooks, References and/or Other Materials:	Sydney, J., Stoneberg, E., 1986. Farm Accounting and Business Analysis, Iowa State.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	30
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	60
Total	3	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

Week	Theoretical	Practical
1	Accounting and Agricultural Accounting concept	Accounting and Agricultural Accounting concept
2	Agribusiness concept and functions	Agribusiness concept and functions
3	Inventory and valuation in agricultural enterprises	Inventory and valuation in agricultural enterprises
4	Depreciation in agricultural enterprises	Depreciation in agricultural enterprises
5	Agricultural Production Records (physical records)	Agricultural Production Records (physical records)
6	Agricultural Production Records (financial records-single registration system)	Agricultural Production Records (financial records-single registration system)
7	Agricultural Production Records	Agricultural Production Records
8	Course repetition and midterm	Course repetition and midterm
9	Term-end accounting transactions	Term-end accounting transactions
10	Analysis of accounting records (business analysis)	Analysis of accounting records (business analysis)
11	Analysis of accounting records (analysis of production activities)	Analysis of accounting records (analysis of production activities)
12	Important cost factors in agricultural products	Important cost factors in agricultural products
13	Methods used to calculate the cost of agricultural products	Methods used to calculate the cost of agricultural products
14	Taxation of agricultural earnings	Taxation of agricultural earnings