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	Prof. KUBİLAY ÇİMEN
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

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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

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