TÜRKÇE
ENGLISH
Information
| Code | TEP430 |
| Name | Agricultural Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi ARZU SEÇER |
| Course Instructor |
1 |
Course Goal / Objective
Bir tarım işletmesinde, akılcı ve yerinde yönetim kararlarının alınabilmesine yardımcı olacak fiziksel, envanter, üretim ve finansal kayıtları tutma, bu kayıtları analiz edip yorumlama ve işletmenin ekonomik başarısını ölçen bazı ölçütlerin hesaplama bilgilerini kazandırmak.
Course Content
The importance Türkçe İngilizce Ders Adı 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
no prerequisites
Resources
lecturer notes
Notes
Öğretim üyesi ders notları
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 | is be able to explain and apply basic theories related to major science and engineering courses in order to form a foundation which enables him/her to understand advanced level subjects related to his/her profession | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | is able to describe, intorduce and evaluate crop and animal production techniques, tools and equipment used in this area and explain role, importance and development of agriculture in national and world economy | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | is able to describe characteristics and interrelations of all stages from production to consumption in agricultural sector; is able to describe basic concepts related to efficienct and sustianable use of resources; is able to explain and apply basic economic principles used for this purpose | |
| PLO04 | Bilgi - Kuramsal, Olgusal | is able to explain concepts, thought, theory and methods related to major economic, social, natural, cultural, institutional, organizational and legal factors affecting activities in agricultural sector and rural areas, also national and international forces and interaction between them, their universal and social effects | |
| PLO05 | Bilgi - Kuramsal, Olgusal | is able to apply basic principles of economics to the problemes encountered in agricultural sector | |
| PLO06 | Bilgi - Kuramsal, Olgusal | is able to show and express economic and social data to be used in agricultural decision making process in tables, graphs and mathematical symbols | |
| PLO07 | Bilgi - Kuramsal, Olgusal | is able to apply ecosystem, biodiversity, sustainable resource management, rural development, planning and technology use related knowledge to crop and animal production and marketing processes | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | determines required data related to the analysis of problems encountered in agricultural sector, critically examines and uses those data, selects a proper frame, model and method for the analysis, and evaluates results of the analysis | |
| PLO09 | Bilgi - Kuramsal, Olgusal | uses basic information technologies in the analysis of economic and social data and uses software prepared for this purpose and interpretes results | 3 |
| PLO10 | Bilgi - Kuramsal, Olgusal | is able to carry studies related to his/her field independently and according to the legal procedures; is able to give consultancy, supervising, and expertise services in those fields; is able to join to team works | 3 |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | is able to get access to actual and updated information in the field; is able to inquire knowledge obtained and use them for public benefit according to the purpose selected | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | is able to communicate with sepacialist and non-specialist people both in verbal and written form; is able to select most appropriate communications methods; is able to develop cooperation with stakeholders on producer and organization basis | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | acquires general and professional foreign language command at a sufficient level to observe professional developments and communicate with colleagues;is able to use information and communication technologies | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | is able to identify problems that can be encountered in agricultural sector; determines their context, evaluates effects of solutions, projects and policies applied in this context, produces solutions, projects and policy alternatives, foresees possible effects of alternatives suggested by himself/herself or others, selects the most appropriate alternative in terms of the goals selected, applies, direcs and monitors project | |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | is able to describe historical development of the profession, ethical principles obligatory during the performance of the profession and to be consicous of meticulous application of these principles |
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, Soru-Cevap, Alıştırma ve Uygulama |
| 2 | Auxiliary records keeping in the farm | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 3 | Production and labor records | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 4 | Çiftlik envanteri ve bilanço | Ders notu ve önerilen kaynakların ilgili bölümleri | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 5 | Valuable methods and amortization | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Financial records, basic principles | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 7 | Income and expenditure concepts | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
|
| 9 | Analysis in terms of Enterprise | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 10 | Analysis in terms of Enterprise 2 | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 11 | Analysis in terms of Enterprise (cont.) | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 12 | Analysis of production branches | Ders notu ve önerilen kaynakların ilgili bölümleri | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 13 | Cost of annual and perennial commodities | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 14 | Cost of annual and perennial commodities 2 | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 15 | Budget planning | Lecture notes and recommended resources for the relevant sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 16 | Term Exams | Ölçme Yöntemleri: Ödev, Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 3 | 3 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 7 | 7 |
| Total Workload (Hour) | 101 | ||
| Total Workload / 25 (h) | 4,04 | ||
| ECTS | 4 ECTS | ||