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 Lecturer(s) |
|
| 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;
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| 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 |
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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 | Obtains the ability to identify, define, formulate, and solve problems in the field of aviation management, and to select and apply appropriate analytical and modeling techniques for this purpose. | X | ||||
| 2 | Acquires sufficient knowledge in Business Administration, Management, and Aviation Management, and obtains the ability to apply both theoretical and practical knowledge from these fields to identify and solve problems encountered in air transportation management. | X | ||||
| 3 | Acquires the ability to design a complex system or process related to aviation management in such a way that it meets specific requirements under realistic constraints and conditions; and acquires the ability to apply modern design methods for this purpose. Realistic constraints and conditions include factors such as economic considerations, environmental issues, sustainability, manufacturability, ethics, health, safety, and social and political factors, depending on the nature of the design. | X | ||||
| 4 | Acquires the ability to develop, select, and utilize modern techniques and tools required for applications in aviation management; and obtains the ability to effectively use information technologies. | X | ||||
| 5 | Acquires the ability to design experiments, conduct experiments, collect data, and analyze and interpret results for the investigation of problems in aviation management. | |||||
| 6 | The ability to work effectively in the disciplinary and multi-disciplinary teams; individual study skills. | |||||
| 7 | Gains the ability to communicate effectively in English, both orally and in writing; and possesses knowledge of at least one foreign language at a minimum of B1 General Level of the Common European Framework of Reference for Languages (CEFR), enabling them to follow developments in their field and share knowledge with others. | |||||
| 8 | Develops an awareness of the necessity of lifelong learning; and gains the ability to access information, follow developments in science and technology, and continuously improve oneself. | |||||
| 9 | Acquires knowledge about professional practices such as project management, risk management, and change management; and develops awareness of entrepreneurship, innovation, and sustainable development. | |||||
| 10 | Acquires knowledge about the universal and societal impacts of aviation management practices on health, environment, and safety, and develops awareness of the legal consequences of the practices to be implemented. | |||||
| 11 | Becomes aware of the impact of management practices and workplace operations in aviation management businesses on employees' health, the environment, and occupational safety, and develops awareness of the legal consequences of practices in these areas. | |||||
| 12 | Acquires an awareness of professional and ethical responsibility. | |||||
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 | ||