PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
EMY 204	CONSTRUCTION AND REAL ESTATE ACCOUNTING	3 + 0	4th Semester	5

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Construction activity, commercial gain, increase in value of earnings used in the construction contracting business documents, cut taxes and accounting practices are intended to be knowledgeable about.
Course Content	İnşaat faaliyetinde ticari kazanç, değer artışı kazancı, ,inşaat taahhüt işlerinde kesin kabul, geçici kabul, hak ediş belgeleri, faturalandırma işlemleri, vergi tevkifatı (stopaj); yıllara yayılan inşaat taahhüt işlerinde kesilen vergilerin mahsubu, vadesi, finansman giderlerinin kısıtlanması, KDV istisnası; inşaat işlerinde KDV uygulama örnekleri, yapı kooperatiflerinde ve inşaat işlerinde tek düzen hesap planı, işleyişi, uygulaması.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Construction activity, commercial gain, gain knowledge about the increase in value
2	Knowledge about the documents used in the construction contracting business .
3	Construction contracting businesses will have information about tax cut.
4	Construction contracting businesses have the knowledge about accounting practices.

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	5	70
Hours for off-the-classroom study (Pre-study, practice)	14	3	42
Mid-terms	1	9	9
Final examination	1	9	9
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
EMY 204	CONSTRUCTION AND REAL ESTATE ACCOUNTING	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. SAMİ EŞMEN	sesmen@pau.edu.tr		ÇMYO A0004 ÇMYO A0064	%70

Goals		Construction activity, commercial gain, increase in value of earnings used in the construction contracting business documents, cut taxes and accounting practices are intended to be knowledgeable about.
Content		İnşaat faaliyetinde ticari kazanç, değer artışı kazancı, ,inşaat taahhüt işlerinde kesin kabul, geçici kabul, hak ediş belgeleri, faturalandırma işlemleri, vergi tevkifatı (stopaj); yıllara yayılan inşaat taahhüt işlerinde kesilen vergilerin mahsubu, vadesi, finansman giderlerinin kısıtlanması, KDV istisnası; inşaat işlerinde KDV uygulama örnekleri, yapı kooperatiflerinde ve inşaat işlerinde tek düzen hesap planı, işleyişi, uygulaması.

Topics

Weeks	Topics
1	Establishment of Construction Enterprises
2	Holder of Construction Business Notebooks
3	Construction Contracting Operations
4	Construction Contracting Operations
5	Land Registry and Municipal Operations
6	Construction Business Registration System
7	Construction Business Registration System
8	Stock Trading, Fixed Assets Transactions
9	Exam Week
10	Construction Management Accounting Practices
11	Construction Management Accounting Practices
12	Construction Management Accounting Practices
13	Const Construction Operations Accounting Records
14	Const Construction Operations Accounting Records

Materials

Materials are not specified.

Resources

Resources	Resources Language
İnşaat Muhasebesi - Hayrettin USUL	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student