| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | UT115B | General accounting | Compulsory | 1 | 1 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| It is aimed to analyze and interpret the basic concepts of general accounting, accounting process, accounting books, account concept, balance sheet, income statement, cost, off-balance sheet accounts and the rules of operation of these accounts within the framework of accounting standards and laws, and analysis and interpretation of basic financial statements. |
| Name of Lecturer(s) |
| Doç. Dr Ali Rıza AĞ |
| 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 | Analyze and interpret the Basic Financial Statements |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, the basic concepts of accounting, the accounting process, accounting books, the concept of account, balance sheet, income statement, cost, off-balance sheet accounts and the rules of operation of these accounts within the framework of accounting standards and laws, the arrangement and analysis of basic financial statements and their interpretation will be covered theoretically with sample solutions. will be reinforced. |
| 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 | End-of-term exam | | |
|
| Recommended or Required Reading |
| 1. Nihat Küçüksavaş; Finansal Muhasebe
2. Hüseyin Ali Kutlu; Tekdüzen Genel Muhasebe
3. Orhan Sevilengül; Genel Muhasebe |
| 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 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 32 | 32 |
| Individual Study for Final Examination | 1 | 60 | 60 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | | LO2 | 2 | 3 | 2 | 3 | 3 | 2 | 2 | 3 | 3 | 3 | | LO3 | 1 | 2 | 1 | 4 | 3 | 3 | 1 | 1 | 2 | 4 | | LO4 | 2 | 2 | 3 | 2 | 1 | 2 | 4 | 4 | 3 | 4 | | LO5 | 1 | 2 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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