DEGREE PROGRAMS  Associate's Degree (Short Cycle)  Bachelor’s Degree (First Cycle)  Master’s Degree (Second Cycle)

Course Description Course Name : Agricultural Accounting Course Code : TEP351 Course Type : Optional Level of Course : First Cycle Year of Study : 3 Course Semester : Fall (16 Weeks) ECTS : 3 Name of Lecturer(s) : Prof.Dr. HAYDAR ŞENGÜL Learning Outcomes of the Course : is able to keep and interpret accounting records that will help to manage the enterprise is able to measure economic success of an enterprise as a whole and production branches is able to calculate costs of basic products. is able to collect and sort data that will help to plan the enterprise Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : TEP351 Agricultural Accounting Recommended Optional Programme Components : None Aim(s) of Course : 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 Contents : 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. Language of Instruction : Turkish Work Place : Classroom   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Definition of Agricultural accounting, importance and purposes Lecture notes and recommended resources for the relevant sections Lecture 2 Auxiliary records keeping in the farm Lecture notes and recommended resources for the relevant sections Lecture 3 Production and labor records Lecture notes and recommended resources for the relevant sections Lecture 4 Farm envantory and balance sheet Lecture notes and recommended resources for the relevant sections Lecture 5 Valuable methods and amortization Lecture notes and recommended resources for the relevant sections Lecture 6 Financial records, basic principles Lecture notes and recommended resources for the relevant sections Lecture 7 Income and expenditure concepts Lecture notes and recommended resources for the relevant sections Lecture 8 Preparation of accounting records for analysis Lecture notes and recommended resources for the relevant sections Lecture 9 Midterm Exam Lecture notes and recommended resources for the relevant sections Written Exam 10 Analysis in terms of Enterprise Lecture notes and recommended resources for the relevant sections Lecture 11 Analysis in terms of Enterprise (cont´d) Lecture notes and recommended resources for the relevant sections Lecture 12 Analysis of production branches Lecture notes and recommended resources for the relevant sections Lecture 13 Cost of annual and perennial commodities Lecture notes and recommended resources for the relevant sections Lecture 14 Cost of annual and perennial commodities Lecture notes and recommended resources for the relevant sections Lecture 15 Budget planning Lecture notes and recommended resources for the relevant sections Lecture 16/17 Final Exam All sources and lecture notes Written Exam   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Ali Aras, Tarım Muhasebesi (ders kitabı) E.Ü. Ziraat Fakültesi yay. no: 486, İzmir, 1988.  Metin Talim, Tarımsal basit, geliştirilmiş ve yönetim muhasebe tekniğinin mukayeseli olarak uygulanmasıyla ilgili bir araştırma. E.Ü.Z.F. yay. no:200, Bornova. Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 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 0 2 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 0 3 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 3 4 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 0 5 is able to apply basic principles of economics to the problemes encountered in agricultural sector 0 6 is able to show and express economic and social data to be used in agricultural decision making process in tables, graphs and mathematical symbols 3 7 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 8 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 4 9 uses basic information technologies in the analysis of economic and social data and uses software prepared for this purpose and interpretes results 0 10 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 0 11 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 0 12 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 0 13 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 0 14 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 2 15 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 0 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 4 56     Out of Class Study (Preliminary Work, Practice) 14 1 14 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 2 2     Final Exam 1 2 2 Total Workload: 74 Total Workload / 25 (h): 2.96 ECTS Credit: 3