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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SB115B | General Accounting I | 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. Alirıza 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 | | While the lessons are being taught, they will be taught interactively, open to student participation, and the lesson will be reinforced with sample analyzes after the theoretical information about the lesson is given. Briefly, the method of teaching; It is in the form of "Explanation, Sample Question Solution and Evaluation". | | 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 | Account concept, rules of operation and registration methods | | | | 3 | Books and documents used in accounting | | | | 4 | Definition and preparation of balance sheet and income statement | | | | 5 | Active Accounts: current assets (cash stocks, securities, trade and other receivables) operating rules and sample records | | | | 6 | Active Accounts: fixed assets (financial, tangible and intangible assets) operating rules and sample records | | | | 7 | Active Accounts: current assets (stocks) operating rules and sample records, Value added tax and accounting transactions | | | | 8 | Mid-term exam
| | | | 9 | Liability Accounts: short and long term liabilities (financial payables, trade payables, other payables) | | | | 10 | Liability Accounts: short and long term liabilities (financial payables, trade payables, other payables) | | | | 11 | Passive accounts: equity | | | | 12 | Cost Calculations and Offical Calculations | | | | 13 | Explaining the accounting cycle on a sample business and performing the registration processes | | | | 14 | Case study solution and preparation, analysis of basic financial statements | | | | 15 | General evaluation | | |
| | 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 | | Case Study | 7 | 2 | 14 | | Self Study | 14 | 3 | 42 | | Individual Study for Mid term Examination | 1 | 20 | 20 | | Individual Study for Final Examination | 1 | 30 | 30 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 1 | 1 | 1 | 2 | 1 | 3 | 2 | 3 | | LO2 | 1 | 1 | 1 | 2 | 2 | 3 | 1 | 3 | | LO3 | 1 | 1 | 1 | 2 | 2 | 3 | 2 | 3 | | LO4 | 1 | 1 | 2 | 1 | 1 | 4 | 2 | 4 | | LO5 | 1 | 2 | 1 | 2 | 1 | 4 | 1 | 3 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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