Energy Management
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Energy Management
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Energy Management
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 99700009 | Accounting II | 2 | Spring | 4 | 3+0+0 | 5 | 5 |
| Course Type | Compulsory |
| 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 | - |
| Coordinator | Assoc. Prof. Aynur AKPINAR |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts, Basic Concepts About Inventory Transactions, Non-Accounting and In-Accounting Inventory Studies (Balance Sheet and Income Statement Accounts)
Objectives of the Course
It is aimed to understand the basic concepts of accounting, problem solving with the principles of accounting principles and standards, arrangement of balance sheet and income table, balance sheet and income table items in terms of external users.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | |
| Support Courses | X |
| 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 |
|---|---|---|
| P1 | To have theoretical and practical knowledge in the field of energy management, to be able to use the knowledge they have | 5 |
| P2 | To be able to identify issues, collect data, evaluate, analyze, interpret and develop solutions by using the knowledge, skills and competencies acquired in the field of energy management | 5 |
| 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 |
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 realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | P.1.13 | 1 |
| O2 | Learns how to make a double-sided recording system and in which books it will be recorded. | P.1.14 | 1 |
| O3 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | P.1.15 | 1 |
| O4 | Learns the accounting of monetary events that occur during the execution of business activities. | P.1.16 | 1 |
| O5 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | P.1.17 | 1 |
| O6 | Learns what information is included in the income statement in a business. | P.1.18 | 1 |
| O7 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise. | P.1.19 | 1 |
| O8 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | P.2.14 | 1 |
| O9 | Learns how to make a double-sided recording system and in which books it will be recorded. | P.2.15 | 1 |
| O10 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | P.2.16 | 1 |
| O11 | Learns the accounting of monetary events that occur during the execution of business activities. | P.2.17 | 1 |
| O12 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | P.2.18 | 1 |
| O13 | Learns what information is included in the income statement in a business. | P.2.19 | 1 |
| O14 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | P.2.20 | 1 |
| O15 | To have an idea about energy investment analysis and economic analysis methods | P.2.21 | 1 |
| O16 | To have knowledge about energy investment models and energy markets and their characteristics in the world and Turkey | P.2.22 | 1 |
| O17 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | P.3.18 | 1 |
| O18 | Learns how to make a double-sided recording system and in which books it will be recorded. | P.3.19 | 1 |
| O19 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | P.3.20 | 1 |
| O20 | Learns the accounting of monetary events that occur during the execution of business activities. | P.3.21 | 1 |
| O21 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | P.3.22 | 1 |
| O22 | Learns what information is included in the income statement in a business. | P.3.23 | 1 |
| O23 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | P.3.24 | 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 | Inventory calculation and inventory valuation methods |
| 2 | Expenses and income accruals for the coming months |
| 3 | Other current assets accounts |
| 4 | Accounts of tangible fixed assets |
| 5 | Depreciation calculation and methods |
| 6 | Intangible asset accounts |
| 7 | Financial liabilities accounts |
| 8 | Trade payables accounts |
| 9 | Other accounts payable |
| 10 | Taxes and other liabilities payable |
| 11 | Debt and expense provisions, income and expense accruals for the coming months |
| 12 | Equity accounts |
| 13 | Income and expense accounts |
| 14 | Creating a layout, creating an income statement and a balance sheet |
Textbook or Material
| Resources | Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 |
| Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 | |
| Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 | |
| Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| 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 | 3 | 42 |
| Midterms | 1 | 30 | 30 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| 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 | 1 | 30 | 30 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 144 | ||
| Total Work Load / 30 | 4,80 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P1 | P2 | P3 |
|---|---|---|---|---|
| O1 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | 5 | - | - |
| O2 | Learns how to make a double-sided recording system and in which books it will be recorded. | 5 | - | - |
| O3 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | 5 | - | - |
| O4 | Learns the accounting of monetary events that occur during the execution of business activities. | 5 | - | - |
| O5 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | 5 | - | - |
| O6 | Learns what information is included in the income statement in a business. | 5 | - | - |
| O7 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise. | 5 | - | - |
| O8 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | - | 5 | - |
| O9 | Learns how to make a double-sided recording system and in which books it will be recorded. | - | 5 | - |
| O10 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | - | 5 | - |
| O11 | Learns the accounting of monetary events that occur during the execution of business activities. | - | 5 | - |
| O12 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | - | 5 | - |
| O13 | Learns what information is included in the income statement in a business. | - | 5 | - |
| O14 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | - | 5 | - |
| O15 | To have an idea about energy investment analysis and economic analysis methods | - | 5 | - |
| O16 | To have knowledge about energy investment models and energy markets and their characteristics in the world and Turkey | - | 5 | - |
| O17 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | - | - | 5 |
| O18 | Learns how to make a double-sided recording system and in which books it will be recorded. | - | - | 5 |
| O19 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | - | - | 5 |
| O20 | Learns the accounting of monetary events that occur during the execution of business activities. | - | - | 5 |
| O21 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | - | - | 5 |
| O22 | Learns what information is included in the income statement in a business. | - | - | 5 |
| O23 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | - | - | 5 |