Information Package / Course Catalogue
Agricultural Accounting
Course Code: TİS231
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 1
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

The aim of this course is to construct the necessary infrastructure in the agricultural accounting. Students will have the chance to make accounting practice, to solve this issue and have the ability to comprehend the problems will occur.

Course Content

Importance of accounting in agriculture ,Systems of accounting in agriculture, Agricultural accounting systems at different countries, Differences of general accounting law in EU and TURKEY, and evolution according to agriculture, practices of general accounting and farm accounting by using accounting packet programme.

Name of Lecturer(s)
Lec. Naciye TOK
Learning Outcomes
1.To be able to comprehend importance of accounting records
2. To be able to use tables of balance and revenue
3.To be able to make financial analysis of enterprises
4.To be able to edit records for farms
5.Ability to have knowledge about management of agricultural holdings
Recommended or Required Reading
1.Çetin Bahattin ve Tolga Tipi, (2007) Tarım Muhasebesi,(Uygulamalı Örneklerle)., Nobel Yayın, Ankara,
Weekly Detailed Course Contents
Week 1 - Theoretical
Course description, principles
Week 2 - Theoretical
Introduction to general accounting and farm accounting
Week 3 - Theoretical
The importance of accounting in agriculture, The accounting systems in agriculture
Week 4 - Theoretical
Agricultural accounting systems at different countries, FADN
Week 5 - Theoretical
Differences of general accounting law in EU and TURKEY, and evolution according to agriculture
Week 6 - Theoretical
Financial analysis of farms
Week 7 - Theoretical
Financial analysis of farms
Week 8 - Theoretical
Financial analysis of farms(Midterm)
Week 9 - Theoretical
Financial analysis of farms
Week 10 - Theoretical
Financial analysis of farms
Week 11 - Theoretical
Financial analysis of farms
Week 12 - Theoretical
Practices of farm accounting by using accounting packet programme
Week 13 - Theoretical
Practices of farm accounting by using accounting packet programme
Week 14 - Theoretical
Practices of farm accounting by using accounting packet programme
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Lecture - Practice140114
Assignment44328
Midterm Examination114115
Final Examination114115
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
OÇ-1
4
4
4
4
4
5
5
4
5
2
2
OÇ-2
3
3
3
5
5
4
5
4
5
3
3
OÇ-3
5
5
5
5
4
4
4
5
4
5
4
OÇ-4
3
3
3
5
4
5
4
4
4
5
4
OÇ-5
5
4
4
4
4
5
5
4
4
5
4
Adnan Menderes University - Information Package / Course Catalogue
2026