| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Environmental Accounting | ISL 344 | 6 | 2 + 0 | 2 | 5 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Bachelor's Degree |
| Course Type | Optional |
| Course Coordinator | Prof.Dr. AHMET VECDİ CAN |
| Course Lecturers | |
| Course Assistants | Arş.Gör. Zülküf Çevik |
| Course Category | Field Proper Education |
| Course Objective | The objective of this course is to give general information on environment, environmental accounting, environmental auditing, ISO 14000 environmental management and auditing standarts. |
| Course Content | Definition of environmental accounting, environment and accounting relation, instutions about environment, researches about the environmental accounting around world, accounting profession and environmental accounting, social reporting in businesses, environmental accounting and financial reporting, environmental costs. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Define Environment, environmental issues and causes of those issues. | Lecture, Question-Answer, Discussion, | Testing, |
| 2 | Identify the relation between environmental costs and Accounting. | Lecture, Question-Answer, | Testing, |
| 3 | Define the environment accounting in the frame of general accounting modal | Lecture, Question-Answer, | Testing, |
| 4 | Define the Environmental issues in the aspects of Environmental Accounting. | Lecture, Question-Answer, | Testing, |
| 5 | Apply the environment accounting system. | Lecture, Question-Answer, | Testing, |
| 6 | Interpret approach about environmental accounting in national and international area. | Lecture, Question-Answer, Discussion, | Testing, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | Environment concept, environmental problems and reasons | |
| 2 | Economic approachs to environmental problems | |
| 3 | Environmental protection operations and the environment-enterprise relations | |
| 4 | Environment – accounting relations, environment for the basic concepts of accounting | |
| 5 | Accounting approachs on environment | |
| 6 | Aim and the definition of environmental accounting | |
| 7 | Environmental accounting with micro and macro view | |
| 8 | Studies on environmental accounting of national and international organizations | |
| 9 | Midterm Exam | |
| 10 | ISO 14000 Environmental management and auditing standarts | |
| 11 | Integration of environmental informations to accounting system and documentation in environmental accounting | |
| 12 | Calculating the environmental costs and its accounting transactions | |
| 13 | Accounting transactions about wastes in environmental accounting | |
| 14 | Auditing in environmental accounting |
| Resources | |
|---|---|
| Course Notes | |
| Course Resources | |
| Order | Program Outcomes | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Gains the required knowledge in production, marketing, management , accounting and finance. | X | |||||
| 2 | Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. | X | |||||
| 3 | Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. | X | |||||
| 4 | Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. | X | |||||
| 5 | Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. | X | |||||
| 6 | Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. | X | |||||
| 7 | Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. | X | |||||
| 8 | Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . | X | |||||
| 9 | Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. | X | |||||
| 10 | Can use necessary information systems in tasks of production, marketing, management, accounting and finance. | X | |||||
| 11 | Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. | X | |||||
| 12 | Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. | X | |||||
| 13 | Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. | X | |||||
| 14 | Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. | X | |||||
| 16 | X | ||||||
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| Total | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Total | 100 |
| ECTS - Workload Activity | Quantity | Time (Hours) | Total Workload (Hours) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 2 | 32 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 15 | 15 |
| Assignment | 1 | 10 | 10 |
| Final examination | 1 | 15 | 15 |
| Quiz | 2 | 8 | 16 |
| Total Workload | 120 | ||
| Total Workload / 25 (Hours) | 4.8 | ||
| dersAKTSKredisi | 5 | ||