TÜRKÇE
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Information
| Code | TEP361 |
| Name | Agricultural Accounting |
| Semester | 5. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Arş.Gör.Dr. Seyit HAYRAN |
Course Goal
To gain knowledge about keeping phsical, inventory, and financial records, which will further help to take reasonable and on-site decisions in a farm, and analyzing and interpreting these records and calculating some standards that measure economic success of an enterprise.
Course Content
The importance of agricultural accounting definition, objectives; farm balance sheet, financial records, the concept of the basic rules for keeping records of income and expenses, , business analysis, analyzing production branches, gross margin and production cost analysis.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | is able to keep and interpret accounting records that will help to manage the enterprise |
| LO02 | is able to measure economic success of an enterprise as a whole and production branches |
| LO03 | is able to calculate costs of basic products. |
| LO04 | is able to collect and sort data that will help to plan the enterprise |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Has information on basic characteristics (anatomic, morphologic,physiological and biological) of farm animals | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Has information on planning animal housing for environmental aspects and animal species, about forage production and storage for environmental conditions and different species, making plans about animal breeding | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has genetic and statistical information which can be the basis of animal improvement .Has adequate knowledge of industrial animal farming | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Has information on alternative production systems | |
| PLO05 | Bilgi - Kuramsal, Olgusal | To get technical knowledge in his/her field | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Knows the techniques in Animal Breeding and applies. Has information about small cattle raising and poultry farming and nutrition and applies.Transfers genetic and statistical information that can be the basis of animal breeding to animal production | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Finds the reasons of the technical and economical problems that can adversely affect the quality and capacity levels desired in Animal Science and develops solutions | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Obtains information in the field of Animal Science, researches, evaluates, records,consults,plans projects and applies | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Uses IT to get new information in animal production | 3 |
| PLO10 | Bilgi - Kuramsal, Olgusal | Transfers knowledge to people who work in the field at various levels, has communication skills,has the self -confidence in providing information and following technical developments | 3 |
| PLO11 | Bilgi - Kuramsal, Olgusal | He is aware of the impacts of animal science and agricultural engineering applications on health, environment and safety in the comprehensive and social dimensions and the problems of the times that are reflected in the field of engineering. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Agricultural accounting, importance and purposes | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 2 | Auxiliary records keeping in the farm | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 3 | Production and labor records | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 4 | Farm envantory and balance sheet | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 5 | Valuable methods and amortization | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 6 | Financial records, basic principles | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 7 | Income and expenditure concepts | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Lecture notes and recommended resources for the relevant sections | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Analysis in terms of Enterprise | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 10 | Analysis in terms of Enterprise | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 11 | Analysis in terms of Enterprise (cont.) | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 12 | Analysis of production branches | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 13 | Cost of annual and perennial commodities | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 14 | Cost of annual and perennial commodities | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 15 | Budget planning | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Lecture notes and recommended resources for the relevant sections | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||