| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL310.6B2 | Environmental Accounting | Elective | 3 | 6 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of this course is to teach the basic concepts of environment and environmental accounting, the approaches used in determining environmental costs, and to provide information on the accounting of environmental costs. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | To describe the concept of environment, environmental problems and their causes. | | 2 | To determine the relationship between Environmental costs and accounting | | 3 | To describe environmental themes within the scope of general accounting model | | 4 | To Implement the systems of environmental accounting | | 5 | Define environmental accounting practices in various countries |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, the definition of environmental accounting, the relationship between environment and accounting, environmental accounting institutions, environmental accounting and research in the world, accounting profession and environmental accounting, accounting profession and environmental accounting, social reporting in enterprises, environmental accounting and financial reporting, environmental values of accountants, environmental costs. will be examined theoretically. |
| Weekly Detailed Course Contents |
|
| 1 | The concept of environment, environmental problems and causes
| | | | 2 | Economic approaches to environmental problems
| | | | 3 | Environmental protection studies, environmental business relationship
| | | | 4 | The relationship between environment and accounting, the environment in terms of the basic concepts of accounting
| | | | 5 | Environmental accounting approaches
| | | | 6 | Definition and objectives of environmental accounting
| | | | 7 | Environmental accounting in terms of macro and microeconomics
| | | | 8 | Midterm
| | | | 9 | Physical and monetary approaches to environmental accounting and their criticism
| | | | 10 | Environmental accounting studies of national and international organizations and various countries
| | | | 11 | Integration of environmental information into accounting system and documentation of environmental accounting
| | | | 12 | Calculation and accounting of environmental costs
| | | | 13 | Accounting of waste in environmental accounting
| | | | 14 | Auditing in environmental accounting
| | | | 15 | Review | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Kırlıoğlu, Hilmi, Çevre Muhasebesi, Değişim Yayınları, Sakarya |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 60 | 60 |
| Final Examination | 1 | 60 | 60 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 1 | 1 | 1 | 2 | 3 | 1 | 1 | 1 | 1 | 2 | | LO2 | 2 | 3 | 2 | 3 | 3 | 2 | 2 | 3 | 3 | 2 | | LO3 | 1 | 2 | 1 | 1 | 3 | 1 | 1 | 1 | 2 | 2 | | LO4 | 2 | 2 | 3 | 2 | 1 | 2 | 3 | 3 | 3 | 3 | | LO5 | 1 | 2 | 3 | 2 | 3 | 1 | 4 | 3 | 2 | 3 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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