BUDGET AND ACCOUNTING IN SPORTS PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
SYY402	BUDGET AND ACCOUNTING IN SPORTS	8	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. İRFAN KARA
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	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.
Contents of the Course Unit:	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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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	-

SOURCE MATERIALS & RECOMMENDED READING
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.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
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