Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| BUDGETING and ACCOUNTING in SPORTS ORGANIZATIONS | - | Spring Semester | 3+0 | 3 | 5 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Required |
| Course Coordinator | Lect. Ayten GÜNEŞ ÇELİK |
| Name of Lecturer(s) | Assist.Prof. Serap AY |
| Assistant(s) | |
| Aim | To provide basic knowledge and skills for interpreting financial statement analyzes and preparing budget plans of sports organizations and institutions |
| Course Content | This course contains; Course Description, Purpose, Process and Literature Introduction,Business Objectives,Accounting and Basic Concepts,Principles of Operating Budgets,Balance Sheet Concept and Income Statement,Activity Period and Results Accounts,Creating and Reading Financial Statements,Budget Definition, Systems and Main Features,Flexible Budget Applications,Budget Control and Case Studies From Sports Clubs,Sports Federations Budget and Expenditure Items,Accounting and Budget Applications in Sports Clubs,Examples of Amateur Sports Clubs,Examples of Professional Sports Clubs. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.1.Defines the objectives of a business. | ||
| 1.2.Explains basic accounting and financial concepts. | ||
| 1.3.Understands the fundamental principles of business budgets. | ||
| 1.4.Explains the concepts of balance sheets and income statements. | ||
| 2.1.Understands operating periods and result accounts. | ||
| 2.2.Grasps how financial statements are prepared and interpreted. | ||
| 2.3.Understands the definition, systems, and basic features of budgets. | ||
| 3.1.Prepares budget plans aligned with the objectives of a sports business. | ||
| 3.2.Implements flexible budgeting. | ||
| 3.3.Learns how to perform budget control and conducts sample work with sports clubs. | ||
| 4.1.Interprets financial statements and financial statement analyses. | ||
| 4.2.Analyzes the budgets and expenditure items of sports federations and sports clubs. | ||
| 5.1.Compares budget and accounting practices by examining examples from amateur and professional sports clubs. | ||
| 5.2.Provides recommendations for improving the budgets of sports businesses. | ||
| 5.3.Evaluates the financial health of sports organizations and develops strategies for improvement. | ||
| 1. Will be able to explain the definition of accounting and finance and related basic concepts. | A | |
| 2. Will be able to understand budgeting and accounting application processes and functions. | A | |
| 3. Will be able to prepare budget plans and make budget applications. | A | |
| 4. Will be able to evaluate and explain the techniques and rules of budget and accounting applications used in the field of sports. | A | |
| 5. Will be able to evaluate the changes in budget and accounting processes applied in sports organizations. | A |
| Teaching Methods: | |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Course Description, Purpose, Process and Literature Introduction | |
| 2 | Business Objectives | |
| 3 | Accounting and Basic Concepts | |
| 4 | Principles of Operating Budgets | |
| 5 | Balance Sheet Concept and Income Statement | |
| 6 | Activity Period and Results Accounts | |
| 7 | Creating and Reading Financial Statements | |
| 8 | Budget Definition, Systems and Main Features | |
| 9 | Flexible Budget Applications | |
| 10 | Budget Control and Case Studies From Sports Clubs | |
| 11 | Sports Federations Budget and Expenditure Items | |
| 12 | Accounting and Budget Applications in Sports Clubs | |
| 13 | Examples of Amateur Sports Clubs | |
| 14 | Examples of Professional Sports Clubs |
| Resources |
| - Kepoğlu ,A. & Moon, S. (2018). Sports Accounting. Spor Publishing House, 1st Edition, Istanbul. -Sevim A, Bülbül S. (2020). Sample Journal Entries for Financial Reporting in Sports Clubs and Special Transactions According to Turkish Accounting Standards (TMS). Journal of Accounting and Finance, (85): 45-64. |
| www.tuik.gov.tr |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Has sufficient institutional and applied knowledge about Sports Management | X | |||||
| 2 | Has a high level of understanding of knowledge, skills and values related to the management of fields related to Sports Management | ||||||
| 3 | Knows the sports-specific legal regulations, has the knowledge of occupational standards in the field and the problems of the related fields | ||||||
| 4 | Has the theoretical equipment to establish a relationship between Sports Management and different discipline | X | |||||
| 5 | Has the ability to know and apply the financial management principles and methods required to effectively manage a sports facility | X | |||||
| 6 | Has the ability to develop innovative solution proposals and make decisions regarding the problems they encounter in sports management and sports marketing | X | |||||
| 7 | Has the ability to plan, implement and evaluate sports and sports-related organizations | X | |||||
| 8 | It has the knowledge and equipment to fulfill its responsibilities in the field of sports law, to follow the relevant legislation and to use it when necessary | ||||||
| 9 | Has the ability to follow the entire process of an enterprise in the field of sports management, to establish a working team and to organize its employees and carry out the activities of the enterprise with teamwork | X | |||||
| 10 | Has the ability to take responsibility, make independent decisions and use initiative in sports-specific areas | ||||||
| 11 | Knows the importance of lifelong learning, has the ability to follow and evaluate the changes related to sports fields | ||||||
| 12 | has the perspective of comparing the basic level of knowledge and skills she has acquired about the functions carried out in a business in general with the situations that encounters in business life and to include her experiences in the learning process | X | |||||
| 13 | Plans processes related to professional development and has the ability to apply this feature | X | |||||
| 14 | Has the ability to use information and communication technology tools and other professional tools and techniques | ||||||
| 15 | Makes written and oral presentations in front of the crowd by using professional and individual communication skills in the most effective way | ||||||
| 16 | Expresses knowledge in a clear and concise manner, verbally and in writing, for the acquisition of sports ethics and culture, the adoption of the philosophy of Olympism and its dissemination to the society | ||||||
| 17 | Informs the relevant people and institutions on the issues related to the field of sports management sciences, conveys their thoughts and solutions to the problems verbally and in writing, and helps those who want to have information with their advice and suggestions in every environment | ||||||
| 18 | It can use software and hardware developed by information technologies specific to the sports field and helps those who want to learn | ||||||
| 19 | Acts in accordance with the rules and professional ethical rules regarding personal responsibilities in sports management processes | ||||||
| 20 | Being aware of the need to adopt a quality-oriented approach, social justice, public health, environmental protection, occupational health and safety etc. Knows that should observe the issues and gives place in practices | ||||||
| 21 | Observes fundamental rights and freedoms in international and national sports organizations, acts sensitively to different cultures, shows tolerance and respect | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 3 | 42 | |||
| Guided Problem Solving | 5 | 4 | 20 | |||
| Resolution of Homework Problems and Submission as a Report | 3 | 4 | 12 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 20 | 20 | |||
| General Exam | 1 | 35 | 35 | |||
| Performance Task, Maintenance Plan | 2 | 3 | 6 | |||
| Total Workload(Hour) | 135 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(135/30) | 5 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| BUDGETING and ACCOUNTING in SPORTS ORGANIZATIONS | - | Spring Semester | 3+0 | 3 | 5 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Required |
| Course Coordinator | Lect. Ayten GÜNEŞ ÇELİK |
| Name of Lecturer(s) | Assist.Prof. Serap AY |
| Assistant(s) | |
| Aim | To provide basic knowledge and skills for interpreting financial statement analyzes and preparing budget plans of sports organizations and institutions |
| Course Content | This course contains; Course Description, Purpose, Process and Literature Introduction,Business Objectives,Accounting and Basic Concepts,Principles of Operating Budgets,Balance Sheet Concept and Income Statement,Activity Period and Results Accounts,Creating and Reading Financial Statements,Budget Definition, Systems and Main Features,Flexible Budget Applications,Budget Control and Case Studies From Sports Clubs,Sports Federations Budget and Expenditure Items,Accounting and Budget Applications in Sports Clubs,Examples of Amateur Sports Clubs,Examples of Professional Sports Clubs. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.1.Defines the objectives of a business. | ||
| 1.2.Explains basic accounting and financial concepts. | ||
| 1.3.Understands the fundamental principles of business budgets. | ||
| 1.4.Explains the concepts of balance sheets and income statements. | ||
| 2.1.Understands operating periods and result accounts. | ||
| 2.2.Grasps how financial statements are prepared and interpreted. | ||
| 2.3.Understands the definition, systems, and basic features of budgets. | ||
| 3.1.Prepares budget plans aligned with the objectives of a sports business. | ||
| 3.2.Implements flexible budgeting. | ||
| 3.3.Learns how to perform budget control and conducts sample work with sports clubs. | ||
| 4.1.Interprets financial statements and financial statement analyses. | ||
| 4.2.Analyzes the budgets and expenditure items of sports federations and sports clubs. | ||
| 5.1.Compares budget and accounting practices by examining examples from amateur and professional sports clubs. | ||
| 5.2.Provides recommendations for improving the budgets of sports businesses. | ||
| 5.3.Evaluates the financial health of sports organizations and develops strategies for improvement. | ||
| 1. Will be able to explain the definition of accounting and finance and related basic concepts. | A | |
| 2. Will be able to understand budgeting and accounting application processes and functions. | A | |
| 3. Will be able to prepare budget plans and make budget applications. | A | |
| 4. Will be able to evaluate and explain the techniques and rules of budget and accounting applications used in the field of sports. | A | |
| 5. Will be able to evaluate the changes in budget and accounting processes applied in sports organizations. | A |
| Teaching Methods: | |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Course Description, Purpose, Process and Literature Introduction | |
| 2 | Business Objectives | |
| 3 | Accounting and Basic Concepts | |
| 4 | Principles of Operating Budgets | |
| 5 | Balance Sheet Concept and Income Statement | |
| 6 | Activity Period and Results Accounts | |
| 7 | Creating and Reading Financial Statements | |
| 8 | Budget Definition, Systems and Main Features | |
| 9 | Flexible Budget Applications | |
| 10 | Budget Control and Case Studies From Sports Clubs | |
| 11 | Sports Federations Budget and Expenditure Items | |
| 12 | Accounting and Budget Applications in Sports Clubs | |
| 13 | Examples of Amateur Sports Clubs | |
| 14 | Examples of Professional Sports Clubs |
| Resources |
| - Kepoğlu ,A. & Moon, S. (2018). Sports Accounting. Spor Publishing House, 1st Edition, Istanbul. -Sevim A, Bülbül S. (2020). Sample Journal Entries for Financial Reporting in Sports Clubs and Special Transactions According to Turkish Accounting Standards (TMS). Journal of Accounting and Finance, (85): 45-64. |
| www.tuik.gov.tr |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Has sufficient institutional and applied knowledge about Sports Management | X | |||||
| 2 | Has a high level of understanding of knowledge, skills and values related to the management of fields related to Sports Management | ||||||
| 3 | Knows the sports-specific legal regulations, has the knowledge of occupational standards in the field and the problems of the related fields | ||||||
| 4 | Has the theoretical equipment to establish a relationship between Sports Management and different discipline | X | |||||
| 5 | Has the ability to know and apply the financial management principles and methods required to effectively manage a sports facility | X | |||||
| 6 | Has the ability to develop innovative solution proposals and make decisions regarding the problems they encounter in sports management and sports marketing | X | |||||
| 7 | Has the ability to plan, implement and evaluate sports and sports-related organizations | X | |||||
| 8 | It has the knowledge and equipment to fulfill its responsibilities in the field of sports law, to follow the relevant legislation and to use it when necessary | ||||||
| 9 | Has the ability to follow the entire process of an enterprise in the field of sports management, to establish a working team and to organize its employees and carry out the activities of the enterprise with teamwork | X | |||||
| 10 | Has the ability to take responsibility, make independent decisions and use initiative in sports-specific areas | ||||||
| 11 | Knows the importance of lifelong learning, has the ability to follow and evaluate the changes related to sports fields | ||||||
| 12 | has the perspective of comparing the basic level of knowledge and skills she has acquired about the functions carried out in a business in general with the situations that encounters in business life and to include her experiences in the learning process | X | |||||
| 13 | Plans processes related to professional development and has the ability to apply this feature | X | |||||
| 14 | Has the ability to use information and communication technology tools and other professional tools and techniques | ||||||
| 15 | Makes written and oral presentations in front of the crowd by using professional and individual communication skills in the most effective way | ||||||
| 16 | Expresses knowledge in a clear and concise manner, verbally and in writing, for the acquisition of sports ethics and culture, the adoption of the philosophy of Olympism and its dissemination to the society | ||||||
| 17 | Informs the relevant people and institutions on the issues related to the field of sports management sciences, conveys their thoughts and solutions to the problems verbally and in writing, and helps those who want to have information with their advice and suggestions in every environment | ||||||
| 18 | It can use software and hardware developed by information technologies specific to the sports field and helps those who want to learn | ||||||
| 19 | Acts in accordance with the rules and professional ethical rules regarding personal responsibilities in sports management processes | ||||||
| 20 | Being aware of the need to adopt a quality-oriented approach, social justice, public health, environmental protection, occupational health and safety etc. Knows that should observe the issues and gives place in practices | ||||||
| 21 | Observes fundamental rights and freedoms in international and national sports organizations, acts sensitively to different cultures, shows tolerance and respect | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |