ECTS - Principles of Accounting for Civil Aviation

Principles of Accounting for Civil Aviation (AVM203) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting for Civil Aviation AVM203 3. Semester 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language English
Course Type Compulsory Departmental Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Drill and Practice, Problem Solving.
Course Coordinator
Course Lecturer(s)
Course Assistants
Course Objectives The aim of the course is to provide students with an understanding of basic accounting theory, methods of financial accounting, enable them to prepare and maintain books of up to trail balance and improve their ability to handle and interpret accounting data.
Course Learning Outcomes The students who succeeded in this course;
  • Students will be able to identify economic events
  • Students will be able to measure economic events in financial terms
  • Students will be able to record ,classify and summarize business transactions
  • Students will be able to prepare basic financial statements: Balance sheet and Income statement (in simple form)
  • Students will be able to prepare the trial balances.
  • Students will be able to interpret the main financial statements
  • Students will be able to interpret generally accepted accounting principles.
Course Content Accounting concept, generally accepted accounting principles, accounting equation, accounting transaction, the accounts and recording process, balance sheet and income statement, all of the asset, equity, revenue and expense accounts transactions.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Accounting Perspective
2 Balance Sheet & Underlying Accounting Concepts
3 Transaction Analysis and The Duality Concept
4 Income Statement & Related Generally Accepted Accounting Principles
5 Overview of the Accounting Cycle
6 Completing the Accounting Cycle
7 Completing the Accounting Cycle
8 Merchandise Transactions.
9 Merchandise Transactions
10 Mid-Term Exam
11 Inventories
12 Inventories
13 Financial Statements
14 Financial Statements
15 Examples
16 Final Exam

Sources

Course Book 1. Muğan, C. Ş., Akman, N., (2007) Principles of Accounting , 3 rd edition, Gazi Kitapevi, Sevilengül, O. (2008) Genel Muhasebe, 14. baskı, Gazi Kitabevi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics 1 10
Homework Assignments 1 10
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 50
Toplam 4 100
Percentage of Semester Work 50
Percentage of Final Work 50
Total 100

Course Category

Core Courses
Major Area Courses X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Ability to determine, identify, formulate and solve the problems in the field of aviation management; for this purpose, ability to select and apply appropriate methods of analyzing and modelling X
2 Adequate knowledge in the areas of business, management, and aviation management; ability to apply to identify and solve the problems encountered in the field of air transport operations and theoretical and practical knowledge in these areas. X
3 Ability to design to meet the specific requirements of complex system or process related to aviation management, under realistic constraints and conditions; for this purpose, ability to apply modern design methods.( Realistic constraints and conditions, depending on the nature of the design, contain items as economics, environmental issues, sustainability, manufacturability, ethical, health, safety, social and political problems.) X
4 The ability to select, use and develop of modern techniques and tools that are needed for the applications needed in aviation management;the ability to use information technologies effectively. X
5 To examine the problem of aviation management experimental design, conducting experiments, collecting data, analyzing and interpreting the results skills.
6 The ability to work effectively in the disciplinary and multi-disciplinary teams; individual study skills.
7 Effective verbal and written communication skills in English; follow the information and developments in the field and be able to share with other people, use it in the B1 level of European Language Portfolio, knowing at least one foreign language.
8 Aware of the necessity of lifelong learning, ability to access to information, follow developments in science and technology and continuous self-renewal ability.
9 Information about business applications such as project management, risk management and change management; awareness of entrepreneurship, innovation and sustainable development.
10 Information about the effects of aviation management applications on health, environment and safety in the universal and social dimensions and be aware of the legal consequences of the applications to be performed.
11 To possess conscious about the effects of management and workplace applications of aviation management enterprises on occupational and environmental safety and the health of employees, as well as awareness about legal consequences of these applications.
12 To possess conscious about responsibility of professional and ethics.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 3 42
Presentation/Seminar Prepration
Project
Report
Homework Assignments 1 10 10
Quizzes/Studio Critics 1 8 8
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 143