Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | POS115B | General Accounting | Compulsory | 1 | 1 | 5 |
|
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 |
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. |
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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 |
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1 | 1. 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. | | | 2 | 1.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. | | | 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 Exam | | | 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 liabilities
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) | | |
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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 |
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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 |
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Workload Calculation |
|
Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 2 | 2 |
Attending Lectures | 14 | 4 | 56 |
Practice | 14 | 1 | 14 |
Demonstration | 6 | 1 | 6 |
Report Preparation | 3 | 1 | 3 |
Self Study | 14 | 1 | 14 |
Individual Study for Mid term Examination | 2 | 7 | 14 |
Individual Study for Final Examination | 2 | 14 | 28 |
Reading | 14 | 1 | 14 |
|
Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 2 | 2 | 1 | 2 | 2 | 3 | 4 | 3 | 2 | 4 | LO2 | 3 | 1 | 2 | 4 | 3 | 2 | 3 | 3 | 2 | 3 | LO3 | 2 | 2 | 2 | 5 | 2 | 1 | 1 | 2 | 3 | 1 | LO4 | 3 | 3 | 3 | 2 | 2 | 1 | 3 | 1 | 1 | 2 | LO5 | 4 | 2 | 3 | 1 | 1 | 2 | 2 | 3 | 4 | 2 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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