| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İP107B2 | General Accounting I | 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 | Ability to understand the information and documents used in the field of accounting and transfer them to records. | | 2 | To be able to understand the basic equivalences and accounting system within the accounting system. | | 3 | Ability to manually record basic financial transactions according to the double-entry accounting system. | | 4 | Ability to relate and analyze theoretical and practical information in the general accounting course. | | 5 | Ability to create and analyze basic financial statements based on records |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| It includes viewing the documents used in the fields of Accounting and Application and recording these documents in the journal and ledgers, examining the financial statements of the enterprises, examining the main items in the balance sheet and income statement, and making various tax calculations and showing the records. |
| 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 Fixed Asset, 25.Tangible Fixed Asset, 26.Intangible Asset | | | | 10 | 27.Special Asset Subject to Depletion, 28.Expenses for Future Years, 29.Other Fixed Assets | | | | 11 | 3. SHORT-TERM FOREIGN RESOURCES, 30.Financial Debts, 32.Commercial Debts, 33.Other Debts | | | | 12 | 34.Advances Received, 36-Taxes and Other Liabilities to be Paid, 39.Other Short-Term Foreign Resources | | | | 13 | 4.LONG-TERM FOREIGN RESOURCES, 40.Financial Debts, 42.Commercial Debts, 43.Other Debts | | | | 14 | 44- Receive advances
49- Other long-term liabilities | | | | 15 | 50- 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 | 2 | 28 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 25 | 25 |
| Individual Study for Final Examination | 1 | 30 | 30 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 5 | 4 | 5 | 1 | 2 | 3 | 4 | 2 | 5 | | LO2 | 4 | 5 | 5 | 2 | 3 | 4 | 2 | 4 | 2 | 3 | | LO3 | 5 | 3 | 3 | 3 | 5 | 4 | 5 | 4 | 4 | 2 | | LO4 | 3 | 4 | 4 | 2 | 3 | 5 | 2 | 1 | 3 | 1 | | LO5 | 4 | 2 | 5 | 4 | 3 | 4 | 2 | 3 | 3 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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