| 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 | Prof.Dr. AHMET VECDİ CAN, |
| Course Assistants | Arş.Gör. Bilge KATANALP |
| Course Category | Teaching Suitable For Field |
| 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 | Our students will have fundamental knowledge in business administration. | X | |||||
| 2 | Our students will be able to work in teams, and share information with team members in tasks of business administration | X | |||||
| 3 | Our students will identify and analyse problems to offer solutions in tasks of business administration. | X | |||||
| 4 | Our students will participate in projects about business administration process and tasks. | X | |||||
| 5 | Our students will accept responsibility in order to conclude tasks of business administration. | X | |||||
| 6 | Our students will define ethical problems in work environment and generate solutions. | X | |||||
| 7 | Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. | X | |||||
| 8 | Our students can transfer their knowledge and suggestions by written and verbal communication skills. | 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 | ||