| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL309.2B | Accounting Organization | Elective | 3 | 5 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Giving information about accounting organization and introducing Turkish uniform accounting system and account plan. |
| Name of Lecturer(s) |
| Doç. Dr. Ali Rıza AĞ |
| Learning Outcomes |
| 1 | Define the conceptual framework of reporting, concepts and items of accounting organization | | 2 | Cognize uniform chart of accounts, generally accepted accounting principles, and basic accounting concepts used within accounting system. | | 3 | Adopt the accounting organization items (personnel, books, documents, chart of accounts) in a sample company | | 4 | Analyze practices of the accounting organization items in different countries | | 5 | Apply an integrated knowledge of the financial accounting process and recognize the procedures required for designing and implementing accounting systems |
|
| Mode of Delivery |
| Second Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Definition of accounting as an information system and its importance in enterprises, accounting organization, notebooks and documents, human resources, account plan, Turkish Uniform Accounting System, Uniform account plan and applications. |
| Weekly Detailed Course Contents |
|
| 1 | Basic concepts: Business, organization, system, accounting system | | | | 2 | Accounting information system and its importance for business | | | | 3 | General evaluation on the organization and elements of accounting | | | | 4 | Notebooks and documents as an element of accounting organization | | | | 5 | Human resources as an element of accounting organization | | | | 6 | Muhasebe organizasyonu unsuru olarak hesap planı: Tanımı, gerekliliği ve örnek hesap planları | | | | 7 | Standardization in account plan: Convergence studies with International Accounting Standards | | | | 8 | Midterm | | | | 9 | Turkish Uniform Accounting System: Basic concepts and principles | | | | 10 | Applications of Turkish Uniform Chart of Accounts: Asset accounts | | | | 11 | Applications of Turkish Uniform Chart of Accounts: Fixed asset accounts | | | | 12 | Applications of Turkish Uniform Chart of Accounts: Short and Long Term Liabilities | | | | 13 | Applications of Turkish Uniform Chart of Accounts: Equity and income statement accounts | | | | 14 | The effect of developments in accounting profession on accounting organization | | | | 15 | Accounting organization and an assessment of the current situation in Turkey and worldwide on the future | | | | 16 | final Exam | | |
|
| Recommended or Required Reading |
| Durmuş, A.H. ve Arat, M.E. 2004 ; İşletmelerde Muhasebe Örgütlemesi, Nihadsayar Vakfı, İstanbul.
Ertaş, F. 2007, Muhasebe Organizasyonu, Seçkin Yayınları, Ankara.
ISMMMO, 2006, Muhasebenin Temel Kavramları ve Tekdüzen Hesap Planı, Mevzuat Serisi, No.2, İstanbul. |
| 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 | 4 | 56 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 15 | 15 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 1 | 1 | 2 | 3 | 2 | 2 | 1 | 3 | 3 | | LO2 | 2 | 3 | 3 | 3 | 2 | 1 | 2 | 3 | 3 | 4 | | LO3 | 2 | 2 | 2 | 2 | 3 | 2 | 1 | 3 | 1 | 3 | | LO4 | 1 | 1 | 1 | 2 | 4 | 2 | 2 | 4 | 4 | 4 | | LO5 | 2 | 1 | 3 | 3 | 4 | 1 | 3 | 3 | 4 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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