| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | LOJ115B2 | General Accounting | Compulsory | 1 | 1 | 5 |
|
| 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) |
| Öğr.Gör.Kahraman ARAL |
| Learning Outcomes |
| 1 | To have knowledge about basic terms used in accounting. | | 2 | To be able to comprehend the basic equilibrium and accounting system in the accounting system. | | 3 | To be able to record the basic financial transactions manually according to double-sided accounting system. | | 4 | To be able to relate and analyze the theoretical knowledge related to general accounting with practical information. | | 5 | Be able to create basic financial statements from the records and analyze them. |
|
| 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 | | Midterm | | | 9 | 24- Financial Assets
25- Property, plant and equipment
26- Intangible assets | | | | 10 | 27- Assets subject to special consumption
29- Other non-current assets | | | | 11 | 30-Financial debts
32- Trade payables
33- Other debts | | | | 12 | 34- Receive advances
36- Tax and other liability to be paid.
39- Other short term liabilities | | | | 13 | 40- Financial liabilities
42- Trade payables
43- Other debts | | | | 14 | 44- Receive advances
49- Other long-term liabilities | | | | 15 | 49- Paid-in capital 57- Retained earnings
58- Previous year losses 59- Net profit for the period (loss) | | |
|
| Recommended or Required Reading |
| 1. Nalan Akdogan and Orhan Sevilengül, Tekdüzen 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 | 3 | 42 |
| Self Study | 14 | 2 | 28 |
| 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 | 5 | 5 | 4 | 4 | 4 | 5 | 4 | 5 | 2 | 3 | | LO2 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 3 | 2 | 3 | | LO3 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 1 | 2 | 5 | | LO4 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | | LO5 | 5 | 5 | 4 | 4 | 4 | 5 | 4 | 3 | 3 | 5 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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