| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | YRL111B2 | General Accounting I | Compulsory | 1 | 1 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Periodic accounting records, transitional terminated general transient
timetable, inventory for the transition to the final trial is made, the remaining
is assessed and the exact balance is deducted. With the creation of a
definite trial, the profit or loss situation, assets and resources of the
enterprise are determined by this trial balance. Therefore, it is intended to
be arranged with the help of this trial balance |
| Name of Lecturer(s) |
| Öğr. Gör. İbrahim KÖKSAL |
| Learning Outcomes |
| 1 | Define the basic concepts of end-of-year adjustments and explain the need for them | | 2 | -Comprehend the mechanism of adjustments in the light of widely accepted accounting principles and tax regulations | | 3 | Journalize and post-adjust entries by utilizing apropriate accounting principles | | 4 | -Analyze the effects of adjusting entries on corporate finacial performance | | 5 | Understand accounting adjusting at the end-of-year |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Carrying out the regulation of the financial statements by making the
inventory and valuation transactions at the end of an activity period of the
enterprises. |
| Weekly Detailed Course Contents |
|
| 1 | At the end of the accounting transactions
(Inventory
And valuation) and its nature | | | | 2 | Tax Procedure Law and Turkish Commercial
Code
Appraisal measures | | | | 3 | Beginning of the semester and end of the
semester Sample Inventory
applications | | | | 4 | Active in line with the Uniform Chart of Accounts
Results of remaining accounts by inventory of
accounts
To accounts | | | | 5 | Uniform In the direction of the account plan
Passive
Results of remaining accounts by inventory of
accounts
To accounts | | | | 6 | Revenue and expense accounts remain for the
period
Transfer to final accounts | | | | 7 | Processes involving cost calculations 7 / A
Calculate the period end according to ve7 / B
Transfer of balance sheet and income
statements
Preparation | | | | 8 | For production, service and trade enterprises
separately
To make period end accounting transactions | | | | 9 | Registration and period according to business
principle
Finishing operations | | | | 10 | Preparation of balance sheets and income
statements
Operations | | | | 11 | Commercial applications 7 / A and 7 / B
applications
(Monograph) | | | | 12 | 7 / A and 7 / B applications in manufacturing
enterprises
(Monograph | | | | 13 | Application Examples (Monographs) | | | | 14 | Application Examples (Monographs) | | |
|
| Recommended or Required Reading |
| General Accounting II REmzi Örten Aydın Karapınar |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Problem Solving | 14 | 2 | 28 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 15 | 15 |
| Individual Study for Final Examination | 1 | 20 | 20 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | 4 | 3 | 3 | 4 | 4 | 4 | 3 | 4 | | LO2 | 3 | 4 | 2 | 4 | 3 | 4 | 3 | 4 | 4 | 4 | 3 | 4 | 3 | 3 | 4 | 4 | | LO3 | 4 | 3 | 4 | 4 | 2 | 3 | 4 | 4 | 3 | 4 | 4 | 3 | 3 | 4 | 4 | 4 | | LO4 | 5 | 4 | 3 | 3 | 4 | 4 | 3 | 3 | 4 | 4 | 3 | 4 | 4 | 4 | 3 | 4 | | LO5 | 4 | 3 | 4 | 3 | 3 | 4 | 3 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 4 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
 |
| |