| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY109B2 | General Accounting I | Compulsory | 1 | 1 | 3 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| This course aims to provide the students with general information about accounting, to make the accounting records by learning the accounting concept and to be able to determine the profitability of the enterprises. |
| Name of Lecturer(s) |
| Öğr. Gör. İbrahim KÖKSAL |
| Learning Outcomes |
| 1 | Know basic concepts and principles of accounting. | | 2 | Know what the entity's assets and resources are. Understands basic accounting equation. | | 3 | Explains what the books used in accounting are, and knows how to record, classify and summarize financial transactions. | | 4 | Records financial transactions and knows the method of double-sided registration. | | 5 | Know basic operations related to the end of the semester. |
|
| Mode of Delivery |
| Second Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| accounting for cash movements, accounting for securities transactions, accounting for stock movements, VAT transactions, accounting for commercial debts and receivables, deposit transactions, preparation of payrolls, amortization of fixed assets, short term liabilities, long term foreign resources, equity, income table and cost accounts will be covered. In this context, in the theory-application totality, with the help of case studies, mainly the in-term operation of the said account classes will be emphasized and some period end transactions such as depreciation will be given. In addition, information about the financial events that may arise in a business for one year in the light of this information will be provided on how to prepare the final balance, the income statement and the ending balance sheet. |
| Weekly Detailed Course Contents |
|
| 1 | Accounting Definition and History | | | | 2 | Basic Concepts of Accounting and Accounting Books | | | | 3 | Balance Sheet-Income Statement-Account Concept and Classification of Accounts | | | | 4 | The scope and functioning of the uniformed account plan accounts | | | | 5 | The concept of the balance sheet and the nature of the balance sheet accounts | | | | 6 | Balance Sheet Functioning of Asset and Liability Accounts | | | | 7 | Income statement
| | | | 8 | MIDTERM EXAM | | | | 9 | Functioning of Income Statement Expense Accounts | | | | 10 | Operation of Income Statement Revenue Accounts (Continued) | | | | 11 | Differentiation of Cost and Term Expense Accounts | | | | 12 | Functioning of Cost Accounts | | | | 13 | Functioning of Activity and Finance Expense Accounts | | | | 14 | Monograph | | | | 15 | The Value of Revenue Table Accounts | | |
|
| Recommended or Required Reading |
| Orhan Sevilengül, General Accounting, Gazi Bookstore, 2011.
Orhan Sevilengül, Çözümlü General Accounting Problems, Gazi Kitabevi, 2011.
Nihat Küçüksavaş, Financial Accounting, Beta Publications, 2012. |
| 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 |
| Question-Answer | 14 | 2 | 28 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 2 | 2 |
| Individual Study for Final Examination | 1 | 4 | 4 |
|
| 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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