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Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Energy Management
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
00771008 Accounting Applications in Energy Companies 4 Autumn 7 3+0+0 4 4
Course Type Elective
Course Cycle Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6)
Course Language Turkish
Methods and Techniques -
Mode of Delivery Face to Face
Prerequisites Dersin ön koşulu yoktur.
Coordinator -
Instructor(s) Asst. Prof. Mustafa Fatih BOZ
Instructor Assistant(s) -
Course Content
Accounting concepts, accounting process and financial statements, revenues, expenses, costs and accounting structures in energy companies, petroleum/mineral companies, special accounting issues in electricity companies and analysis of financial statements.
Objectives of the Course
The aim of this course is to teach the students the recognition of energy resources and the costs incurred in the access / production / trade of these resources and the financial statements, financial ratios and specific accounting transactions of companies operating in the energy sector.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses X
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P3 To be able to access different sources of information related to the field of energy management and to make numerical analysis and research 5
P8 To be able to express by establishing a connection between at least two different courses outside the field that contribute to the general culture of the individual. 4
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 Learns the accounting of monetary events that occur during the execution of business activities. P.2.17 1
O2 Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. P.2.18 1
O3 Learns what information is included in the income statement in a business. P.2.19 1
O4 Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise P.2.20 1
O5 Have knowledge about partnerships in energy projects and financing of projects P.7.35 1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7
Weekly Detailed Course Contents
Week Topics
1 Accounting concepts, accounting process and financial statements
2 Revenues, expenses, costs and accounting structures in energy companies
3 Revenues, expenses, costs and accounting structures in energy companies
4 Specific accounting issues in oil and mining companies
5 Specific accounting issues in oil and mining companies
6 Specific accounting issues in electricity companies
7 Specific accounting issues in electricity companies
8 Midterm Exam
9 Specific accounting issues in electricity companies
10 Financial statement analysis in a sample oil company
11 Financial statement analysis in a sample mining company
12 Financial statement analysis in a sample electricity generation company
13 Financial statement analysis in a sample electricity generation company
14 General Review
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Practice - -
Field Study - -
Course Specific Internship (If Any) - -
Homework 1 30 (%)
Presentation - -
Projects - -
Quiz - -
Listening - -
Midterms 1 30 (%)
Final Exam 1 40 (%)
Total 100 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 14 3 42
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 14 1 14
Midterms 1 25 25
Quiz 0 0 0
Homework 1 25 25
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 0 0 0
Other 1 40 40
Total Work Load: 146
Total Work Load / 30 4,87
Course ECTS Credits: 5
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P2 P7
O1 Learns the accounting of monetary events that occur during the execution of business activities. 4 4
O2 Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. 5 5
O3 Learns what information is included in the income statement in a business. 5 4
O4 Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise 4 4
O5 Have knowledge about partnerships in energy projects and financing of projects 5 5