| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MS1502.1B | General Accounting | Elective | 2 | 4 | 3 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| To teach students basic accounting concepts, principles of accounting and accounting processes within the business, to make accounting records correctly, to train them in keeping books and preparing financial statements, to explain the duties and responsibilities in the accounting process, to give students the ability to analyze and interpret business activities in terms of accounting records. |
| Name of Lecturer(s) |
| Öğr. Gör. Fatma Betül ŞÜKÜR |
| Learning Outcomes |
| 1 | To be able to understand basic accounting concepts, principles of accounting, and accounting processes. | | 2 | To learn bookkeeping rules and to be able to record in accounting books. | | 3 | To be able to understand, analyze, and interpret basic financial statements. | | 4 | To be able to adopt ethical principles for the accounting profession. |
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| Mode of Delivery |
| Second Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, the basic concepts of accounting science, basic financial statements, account concept and functioning of accounts, books and documents in accounting, journal entries, trial balance table and correction of recording errors, VAT accounts and accounting records, and inventory methods are discussed. |
| Weekly Detailed Course Contents |
|
| 1 | Basic Concepts and Technical Structure of Accounting | | | | 2 | The Accounting Equation | | | | 3 | Basic Financial Statements | | | | 4 | Account Concept and Functioning of Accounts | | | | 5 | Accounting Books and Documents | | | | 6 | Accounting Journal Entries | | | | 7 | Practice | | | | 8 | Midterm Exam | | | | 9 | Trial Balance Table and Correcting Recording Errors | | | | 10 | Accounting Process | | | | 11 | VAT Accounts and Accounting Records | | | | 12 | Periodic Inventory Method | | | | 13 | Perpetual Inventory Method | | | | 14 | Practice | | | | 15 | Practice | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| 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 | 14 | 3 | 42 |
| Question-Answer | 14 | 1 | 14 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 5 | 5 |
| Individual Study for Final Examination | 1 | 5 | 5 |
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| 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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