| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA107B2 | General Accounting I | Compulsory | 1 | 1 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| To learn the record of general financial transactions in the business. |
| Name of Lecturer(s) |
| Doktor Öğretim Üyesi Mehmet KUZU |
| Learning Outcomes |
| 1 | Demonstrate a thorough understanding of the conceptual framework of terms, concepts and techniques of accounting. | | 2 | Recognize items of current accounting system. | | 3 | Record business transactions using the double entry accounting method in according with generally accepted accounting principles. | | 4 | Extend and refine conceptual understanding and practical application skills in financial accounting. | | 5 | Prepare financial statements via accounting transactions. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Accounting, Documents, Accounting, Registration Methods, Balance Sheet
and Income Table, Methods of Saving Value Movements Related to
Commercial Goods, Record Keeping and Books, Value Added Tax and
Accounting Transactions, Investigation of Assets, Liabilities, Income and
Expense Accounts, Various applications. |
| Weekly Detailed Course Contents |
|
| 1 | Accounting concept and accounting system in enterprises | | | | 2 | Examination of the necessary arrangements of accountants and the rules of law, uniformity of account plan | | | | 3 | 10 Ready values
A) Case
B) Receipt checks
C) Banks
D) Issued checks
E) Other liquid assets | | | | 4 | 11- Securities | | | | 5 | 12- Trade receivables
13- Other trolleys | | | | 6 | 15- Stocks
19- Other current assets | | | | 7 | 22- Trade receivables
23- Other receivables | | | | 8 | Mid-Term Exam | | | | 9 | 27- Assets subject to special consumption
29- Other non-current assets | | | | 10 | 30- Financial debts
32- Trade payables
33- Other debts | | | | 11 | 34- Receive advances
36- Tax and other liability to be paid.
39- Other short term liabilities | | | | 12 | 40- Financial liabilities
42- Trade payables
43- Other debts | | | | 13 | 44- Receive advances
49- Other long-term liabilities | | | | 14 | 50- Paid-in capital 57- Retained earnings
58- Previous year losses 59- Net profit for the period (loss) | | | | 15 | Final Exam | | |
|
| Recommended or Required Reading |
| Nalan Akdoğan ve Orhan Sevilengül, Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara, 2007. |
| 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 | 2 | 2 |
| Attending Lectures | 14 | 2 | 28 |
| Problem Solving | 14 | 2 | 28 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 10 | 2 | 20 |
| Individual Study for Final Examination | 10 | 3 | 30 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 2 | 3 | 2 | 2 | 3 | 2 | 2 | 2 | | LO2 | 2 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | | LO3 | 3 | 2 | 3 | 3 | 2 | 3 | 2 | 2 | 3 | | LO4 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | | LO5 | 3 | 3 | 3 | 2 | 2 | 3 | 2 | 3 | 3 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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