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: Öğrenciler, 4. yarıyılda "İMEU201-İşletmede Mesleki Eğitim (30 AKTS)" dersi kapsamında, "Aydın Adnan Menderes Üniversitesi İşletmede Mesleki Eğitim Yönergesi" hükümlerine uygun olarak belirlenen işletmelerde en az 70 iş günü süreyle işletmede mesleki eğitim faaliyetlerini yürütmek ve başarıyla tamamlamak zorundadır.
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

The aim is to learn about Human Resource Accounting and its conceptual framework.

Name of Lecturer(s)
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
Assignment2%10
Quiz1%10
Midterm Examination1%20
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140456
Assignment2216
Quiz1213
Midterm Examination115116
Final Examination118119
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
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