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
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