| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SGP113B | General Accounting-I | Compulsory | 1 | 1 | 3 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Gaining general information about the theoretical and practical aspects of accounting and creating an infrastructure for the accounting courses to be taken in the future |
| Name of Lecturer(s) |
| Fatma Betül Şükür |
| Learning Outcomes |
| 1 | Maintaining basic accounting records | | 2 | Preparation of accounting reports | | 3 | Analyzing the records and reports in question | | 4 | Will be able to use the necessary skills to interpret the records and reports in question. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| NONE |
| Recommended Optional Programme Components |
| NONE |
| Course Contents |
| In the first module, "Creating a Chart of Accounts", the application of accounting procedures and principles and the creation of main and sub-accounts are carried out. In the second module, "Establishing the Balance Sheet", the opening record editing, opening and closing balance sheet arrangements are carried out. In the third module, "Editing the Big Book and Trial Balance", the general ledger and trial balance are arranged. In the last module, “Recording Asset Accounts”, recording operations of current and fixed assets are performed. |
| Weekly Detailed Course Contents |
|
| 1 | Basic Concepts and Technical Structure of Accounting | NONE | NONE | | 2 | Basic Accounting Equation | NONE | NONE | | 3 | Basic Financial Statements | NONE | NONE | | 4 | Account Concept and Operation of Accounts | NONE | NONE | | 5 | Account Concept and Operation of Accounts | NONE | NONE | | 6 | Journal Entries | NONE | NONE | | 7 | Exercises for Learning Outcomes During 6 Weeks | NONE | NONE | | 8 | Midterm | NONE | NONE | | 9 | Trial Balance Sheet and Correcting Registration Errors | NONE | NONE | | 10 | Accounting Process | NONE | NONE | | 11 | VAT Accounts and Accounting Records | NONE | NONE | | 12 | Perpetual Inventory Method | NONE | NONE | | 13 | Perpetual Inventory Method | NONE | NONE | | 14 | Exercises for Learning Outcomes During 12 Weeks | NONE | NONE | | 15 | Exercises for Learning Outcomes (End of Term Exercises) | NONE | NONE | | 16 | Final Examination | NONE | NONE |
|
| Recommended or Required Reading |
| Ahmet DOĞAN, General Accounting 1
İbrahim LAZOL, General Accounting |
| 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 | | | Work Placement(s) | | NONE |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 1 | 30 | 30 |
| Individual Study for Mid term Examination | 1 | 29 | 29 |
| Individual Study for Final Examination | 1 | 29 | 29 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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