BAYBURT University Information Package / Course Catalogue

Home Information on the Institution Information on Degree Programmes General Information for Students
Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
POS115BGeneral AccountingCompulsory115
Level of Course Unit
Short Cycle
Objectives of the Course
Teaching the recording of financial transactions in general.
Name of Lecturer(s)
Doç. Dr. İbrahim Durmuş
Learning Outcomes
1Demonstrate a thorough understanding of the conceptual framework of terms, concepts and techniques of accounting
2Recognize items of current accounting system.
3Record business transactions using the double entry accounting method in according with generally accepted accounting principles.
4Extend and refine conceptual understanding and practical application skills in financial accounting.
5Prepare financial statements via accounting transactions.
Mode of Delivery
Normal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Accounting, Documentation, Accounting, Registration Methods, Balance Sheet and Income Table, Methods of Saving Value Movements about 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
WeekTheoreticalPracticeLaboratory
11. Definition of accounting, basic concepts of accounting (business, debt, receivables, capital, balance sheet balance etc.). 2. Information on the definition and preparation of the balance sheet and income statement. 3. The concept of account, its functioning, the teaching of accountable debt and receivable parties and the functioning of accounts.
21.Recognition of the movement of goods in accordance with the continuous and intermittent inventory method. 2. Information on books and documents based on accounting when recording. 3. VAT and Accounting transactions. 4. Disclosure of the accounting cycle on a sample business.
310 Ready values A) Case B) Receipt checks C) Banks D) Issued checks E) Other liquid assets
411- Securities
512- Trade receivables 13- Other trolleys
615- Stocks 19- Other current assets
722- Trade receivables 23- Other receivables
8Midterm Exam
924- Financial Assets 25- Property, plant and equipment 26- Intangible assets
1027- Assets subject to special consumption 29- Other non-current assets
1130- Financial liabilities 32- Trade payables 33- Other debts
1234- Receive advances 36- Tax and other liability to be paid. 39- Other short-term liabilities
1340- Financial liabilities 42- Trade payables 43- Other debts
1444- Receive advances 49- Other long-term liabilities
1549- Paid-in capital 57- Retained earnings 58- Previous year losses 59- Net profit for the period (loss)
Recommended or Required Reading
Aydoğan, Z. Ferhan (2018). Accounting Book for Vocational Schools with Practical Applications, Seçkin Publishing, Ankara. ISBN:9789750274268
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14456
Practice14114
Demonstration616
Report Preparation313
Self Study14114
Individual Study for Mid term Examination2714
Individual Study for Final Examination21428
Reading14114
TOTAL WORKLOAD (hours)152
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO12212234324
LO23124323323
LO32225211231
LO43332213112
LO54231122342
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High