| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İDR528 | Çevre Muhasebesi ve Uygulamaları | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Third Cycle |
| Objectives of the Course |
| The aim of the course is to provide students with basic competencies in environmental accounting practices. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | In general, the environmental accounting system is recognized. | | 2 | Environmental accounting practices are learned in detail. | | 3 | It is learned by applying environmental accounting. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| Explaining what environmental accounting is and explaining its applications with examples constitute the content of the course. |
| Weekly Detailed Course Contents |
|
| 1 | The Concept of Environment, Environmental Problems and Causes | | | | 2 | Environment and Accounting Relationship, Environment in Terms of Basic Concepts of Accounting | | | | 3 | Definition and Objectives of Environmental Accounting | | | | 4 | Integration of Environmental Information into Accounting System and Documentation in Environmental Accounting | | | | 5 | Environmental Accounting Studies of National and International Organizations and Various Countries | | | | 6 | Calculation and Accounting of Environmental Costs | | | | 7 | midterm exam | | | | 8 | Accounting for Waste in Environmental Accounting | | | | 9 | Audit in Environmental Accounting | | | | 10 | Reporting in Environmental Accounting | | | | 11 | Applications in Environmental Accounting | | | | 12 | Topics of Discussion in Environmental Accounting | | | | 13 | Environmental Accounting General Practice | | | | 14 | Final Exam | | |
|
| Recommended or Required Reading |
| Kırlıoğlu, H., & Can, A. V. (1998). Çevre muhasebesi. Değişim Yayınları. |
| 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 | 30 | | End Of Term (or Year) Learning Activities | 70 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | none |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 25 | 25 |
| Individual Study for Final Examination | 1 | 35 | 35 |
| Homework | 1 | 5 | 5 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 1 | 2 | 3 | 3 | 5 | 3 | | LO2 | 2 | 3 | 2 | 2 | 3 | 4 | | LO3 | 4 | 2 | 2 | 5 | 5 | 5 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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