| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | BS107B2 | General Accounting I | Compulsory | 1 | 1 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| To have knowledge about the Accounting Information System and to master the Uniform Accounting System and Standards. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Eda AYVACIK |
| Learning Outcomes |
| 1 | Have knowledge about Accounting Information System | | 2 | Learns the Basic Accounting Equation and masters the basic principles of accounting science. | | 3 | Develops ideas about uniform chart of accounts. | | 4 | Learns Turkish accounting standards | | 5 | Have sufficient knowledge about preliminary accounting. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| The accounting systems included in the Uniform Accounting Information System and the basic building blocks of accounting information systems constitute the content of the course. |
| Weekly Detailed Course Contents |
|
| 1 | Introduction of Accounting Information System | | | | 2 | The logic of the basic accounting equation | | | | 3 | https://translate.google.com/?hl=tr&sl=tr&tl=en&text=Muhasebe%20bilimin%20ilkleri%20ve%20di%C4%9Fer%20bilim%20dallar%C4%B1%20ile%20ili%C5%9Fkisi&op=translate#:~:text=%C3%87eviri%20sonucu-,The%20firsts%20of%20accounting%20science%20and%20its%20relationship%20with%20other%20branches%20of%20science,-The%20firsts%20of | | | | 4 | Basic accounting tables | | | | 5 | Explaining the general ledger and journal entry | | | | 6 | Tax procedure law and accounting | | | | 7 | Topic Review | | | | 8 | | | | | 9 | Registration and presentation of current assets | | | | 10 | Registration and presentation of current assets | | | | 11 | Registration and presentation of fixed assets | | | | 12 | Introducing and recording Short-Term Foreign resources | | | | 13 | Promotion and recording of long-term foreign resources | | | | 14 | Detailing and recording equity capital | | | | 15 | Sample problem solutions | | |
|
| Recommended or Required Reading |
| Nihat KÜÇÜKSAVAŞ, Financial Accounting (General Accounting), Beta Publications, Istanbul, 2012
Nalan Akdoğan and Orhan Sevilengül, Uniform Accounting System Application, 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 | 3 | 42 |
| Problem Solving | 14 | 2 | 28 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 3 | 5 | 15 |
| Individual Study for Final Examination | 5 | 3 | 15 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 1 | 1 | 2 | 4 | 1 | 1 | 3 | | LO2 | 3 | 3 | 1 | 2 | 2 | 5 | 1 | 2 | 3 | | LO3 | 2 | 2 | 1 | 2 | 3 | 4 | 5 | 1 | 4 | | LO4 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 2 | 4 | | LO5 | 1 | 3 | 1 | 2 | 4 | 5 | 4 | 1 | 2 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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