| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Envıronmental Accountıng | ISL 344 | 6 | 2 + 0 | 2 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Prof.Dr. AHMET VECDİ CAN |
| Dersi Verenler | Prof.Dr. AHMET VECDİ CAN, |
| Dersin Yardımcıları | Res. Assist. Hüseyin Can AYAR |
| Dersin Kategorisi | Alanına Uygun Öğretim |
| Dersin Amacı | The aim of this course is to inform students about the environmental management practices of enterprises and the developments in environmental reporting in Turkey and in the world. |
| Dersin İçeriği | Definition of environmental accounting, environment and accounting relationship, environmental accounting institutions, studies and researches on environmental accounting in the world, accounting profession and environmental accounting, accounting profession and environmental accounting, social reporting in enterprises, environmental accounting and financial reporting, accountants' view of environmental values, environmental costs. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | 1- Kırlıoğlu, Hilmi ve Can, Ahmet Vecdi (1998), Çevre Muhasebesi, Değişim Yayınları. 2- Can, Ahmet Vecdi (Ed.) (2020), Çevre Muhasebesi, Sürdürülebilirlik ve Entegre Raporlama, Gazi Kitabevi. |
| Ders Kaynakları | 1- Acar, Merve (2019), Çevre Muhasebesi (BİST Sürdürülebilirlik Endeksi Çevresel Raporlama Uygulaması) 2- BİST Sürdürülebilirlik Endeksi |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 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 | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 120 | ||
| Toplam İş Yükü / 25 (Saat) | 4,8 | ||
| Dersin AKTS Kredisi | 5 | ||