Information Package / Course Catalogue
Human Resources Accounting
Course Code: İKY102
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: Students must have to complete their internship within the required time and properties. The required rules are describes at the Adnan Menderes University, Sultanhisar Vocational School, Student Internship Instructions.
Theory: 4
Prt.: 0
Credit: 4
Lab: 0
ECTS: 4
Objectives of the Course

The aim of the course is to empathize the place of human resources in accounting.

Course Content

Human Resources-Accounting Relationship: Human resources accounting and its conceptual framework, introduction and evaluation of cost and value-based models for Human Resources Measurement, Accounting and Reporting of Human Resources Activities.

Name of Lecturer(s)
Assoc. Prof. Yasemin COŞKUN
Learning Outcomes
1.To be able to comprehend the place and importance of the concept of Human Resources in businesses
2.To be able to comprehend Human Resources – Accounting Relationship: Learning Human Resources Accounting and its conceptual framework
3.To be able to comprehend the establishment and implementation of the Human Resources Accounting system in businesses
4.To be able to comprehend and evaluate cost and value-based models for Human Resources Measurement
5.To be able to comprehend Accounting and Reporting of Human Resources Activities
Recommended or Required Reading
1.Kaya,U.2013. İnsan Kaynakları Muhasebesi, Beta Yayıncılık.
2.Notes of the lecturer
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept, place and importance of Human Resources in Businesses
Week 2 - Theoretical
Human Resources – Accounting Relationship: Human Resources Accounting and its conceptual framework
Week 3 - Theoretical
Definition, functions, and historical development of human resources accounting
Week 4 - Theoretical
Establishment and implementation of the Human Resources Accounting system in enterprises
Week 5 - Theoretical
Comparison of Human Resources Accounting with Traditional Accounting
Week 6 - Theoretical
Definition and explanation of the terms cost and value
Week 7 - Theoretical
Introduction and evaluation of cost and value-based models for Human Resources Measurement
Week 8 - Theoretical
Historical cost model, replacement cost model and opportunity cost model
Week 9 - Theoretical
Introduction of value-based measurement models
Week 10 - Theoretical
Evaluation of non-monetary value measurement models and other measurement models
Week 11 - Theoretical
Accounting and Reporting of Human Resources Activities
Week 12 - Theoretical
Accounting and Reporting of Human Resources Activities
Week 13 - Theoretical
Accounting and Reporting of Human Resources Activities
Week 14 - Theoretical
Accounting and Reporting of Human Resources Activities
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140456
Midterm Examination120121
Final Examination120121
TOTAL WORKLOAD (hours)98
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
5
5
4
3
5
4
5
5
5
5
4
OÇ-2
4
4
4
3
5
5
5
4
3
3
4
OÇ-3
5
4
4
3
5
5
5
5
4
5
5
OÇ-4
4
5
5
4
4
4
5
5
5
4
5
OÇ-5
3
4
4
3
5
5
4
5
5
5
4
Adnan Menderes University - Information Package / Course Catalogue
2026