| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SAK111B | General Accounting | Compulsory | 1 | 1 | 5 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| A course of introduction to basic concepts of financial accounting, accounting process, accounting books and financial statements. |
| Name of Lecturer(s) |
| Öğr.Gör.Kahraman ARAL |
| 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 (such as account, accounting equation etc.) in light of the conceptual framework. | | 3 | Record business transactions using the double entry accounting method in accordance with generally accepted accounting principles. | | 4 | Extend and refine conceptual understanding and practical application skills in financial accounting. | | 5 | Prepare a income statement, a statement of a classified balance sheet from a trial balance. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Accounting, Documents, Account, Recording Methods, Balance Sheet and Income Statement, Recording Methods of Commercial Goods, Bookkeeping and Kinds of Book, Accounting of Value Added Tax, Deductible Examination of Asset, Equities, Revenue and Expense Account, Inventory Transactions, Registration Mistakes and Correction Methods, Various Practices. |
| Weekly Detailed Course Contents |
|
| 1 | Basic concepts and definitions (business, accounting, asset, liability, owners'equity, fundamental balance sheet equation). | | | | 2 |
Definition and preparation of balance sheet and income statements). | | | | 3 | Account term and its rules, methods of recording | | | | 4 | Accounting for merchandizing transactions according to periodic and perpetual inventory methods | | | | 5 |
Accounting books and documents | | | | 6 | Value added taxes and its accounting transactions | | | | 7 |
Explanation of accounting cycle on a sample business entity. | | | | 8 | Mid-term Exam | | | | 9 | Accounting for cash transactions | | | | 10 | accounts payable and notes payable | | | | 11 | Long lived assets transactions and their depreciation and amortization applications. | | | | 12 | Accounting for financial and commercial liability transactions | | | | 13 | Payroll accounting | | | | 14 | Preparation of trial and post closing trial balance, balance sheet and income statements and closing the accounts | | | | 15 | Exercises | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Akdoğan, N. ve Sevilengül, O. 2007, Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara. |
| 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 |
| Individual Study for Mid term Examination | 1 | 25 | 25 |
| Individual Study for Final Examination | 1 | 35 | 35 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 4 | 4 | 5 | 1 | 4 | 4 | 3 | 4 | 3 | | LO2 | 4 | 3 | 4 | 3 | 4 | 3 | 4 | 4 | 3 | 4 | | LO3 | 4 | 5 | 4 | 2 | 3 | 2 | 1 | 4 | 5 | 4 | | LO4 | 5 | 4 | 3 | 4 | 3 | 4 | 4 | 3 | 2 | 4 | | LO5 | 5 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 5 | 2 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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