SPOR KURULUŞLARINDA BÜTÇE VE MUHASEBE DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
SYY402	SPOR KURULUŞLARINDA BÜTÇE VE MUHASEBE	8	3	3	5

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. İRFAN KARA
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	The objective of the course is to help students gain the knowledge and ability to interpret financial statement analyzes of sports organizations and to prepare budget plans.
İçerik:	Contents of the course include; goals of business, accounting and basic concepts, principles, limits and types of business management budgets, budgeting and control, static budgeting, production and sales budget, budgeted income table, reading of financial statements, flexible budgeting, general principles of financial management, financial analysis, budget control and visits to a sports organization for a budget review.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Define basic concepts related with Accounting.
Discuss budget expenses of a sports organization.
Explain the General Principles of Financial Management.
Interpret financial statement analyzes of Sports Organizations.
Prepare budget plans for sports organizations.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	-	Information on purpose, content and functioning of the course, Goals of Business	Narration, question-response and discussion method
2	Reading book chapters related with the subject	Accounting and basic concepts	Narration, question-response and discussion method
3	Literature review	Principles, limits and types of business budgets	Narration, question-response and discussion method
4	Reading articles related with subject	Budget preparation and control methods	Narration, Question and Answer, Discussion Method and Group Study
5	Reading book chapters related with the subject	Static budgeting	Narration, question-response and discussion method
6	Reading book chapters related with the subject	Production and sales budget	Narration, question-response and discussion method
7	Literature review	Budgeted income table	Narration, question-response and discussion method
8	-	MID-TERM EXAM	-
9	Literature review and examination of sample financial income statements	Reading financial statements	Narration, Question and Answer, Discussion Method and Group Study
10	Literature review	Flexible Budget Implementation	Narration, question-response and discussion method
11	Reading book chapters related with the subject	General Principles of Financial Management	Narration, question-response and discussion method
12	Reading articles related with the subject and summarizing	Financial Analysis	Narration, Question and Answer, Discussion Method and Group Study
13	Reading articles related with the subject and summarizing	Budget Control; case study	Narration, Question and Answer, Discussion Method and Group Study
14	Gathering information about the institution to be visited	Visiting a Sports Organization for Budget Review	Narration, question-response, Discussion and observation method
15	Review of lecture notes	Preparation for final examination	Narration, question-response, discussion and review method
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Flinkenberg, M. ve Rönnblom, A. (2009). Management Accounting in Sports Associations- A Study of Large Elite Sports. University of Gothenburg. School of Business, Economic and Law.
Tokaç, A. (2012). İşletmelerde Bütçeleme ve Raporlama. Derin Yayınları, İstanbul.
Haftacı, V. (2015). İşletmelerde Bütçe ve Kontrol. Umuttepe Yayınları, Kocaeli.
Erbaşlar, G. (2018). Genel Muhasebe. Nobel Akademik Yayıncılık, Ankara.

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to identify the concepts related to Physical Education and Sports Sciences.			2
2	Student will be able to describe the theories of sports management science.		1

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to interpret the legislation on sport organizations.		1
2	Student will be able to discuss the functioning of sport organizations with the knowledge gained within the framework of basic components that constitute the management function and use this knowledge in application.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to examine the activities of sport organizations in public, private and civil society organizations and identify the human resources, marketing and financial needs related with these activities.					4

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to use the education, management and information technologies related with the solution of possible problems in the financial, marketing and governance decision making processes of sport organization.					4
2	Student will be able to analyze the environmental factors affecting the management processes of sport organizations.			2
3	Student will be able to analyze the assessment results of current applications related with personnel and process management in sports organizations by using the scientific research methods and techniques.		1
4	Student will be able to analyze the dimensions of management process and structure of public organizations that organize and execute the national and international sport organizations.				3

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to administer projects, activities, social and sports activities in collaborative group studies and to solve possible problems that might be encountered within the process.		1

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be interested in developing management skills within the context of different managerial competencies.				3
2	Student will be able to examine the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.		1

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to express his/her knowledge and thoughts about the field in a fluent and understandable manner both written and verbally.			2
2	Student will be able to use his/her knowledge and competence in sports management practices more effectively with his/her social life and communication skills in sports activities, organizations and studies carried out at national and international levels.			2

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Student will be able to describe accepted ethical values and legal regulations in the field of sport sciences and in social life, and to apply the relevant articles in the legislation in case of need.				3
2	Student will be able to solve any possible problems that may appear in the management processes of sport organizations within ethical values.			2
3	By using personality traits with the social skills required by the sports management profession; student will be able to arrange specific project, organization and works with sustainable societal and social content specific with the field.		1

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	13	2	26
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	7	5	35
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	5	4	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	41	0	125