BAYBURT University Information Package / Course Catalogue

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Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
İŞ139AProblems in Accounting Elective116
Level of Course Unit
Second Cycle
Objectives of the Course
It is aimed to teach the information about recording, monitoring, controlling, managing and reporting the accounting information that businesses need in the decision-making process.
Name of Lecturer(s)
Doç. Dr. Ali Rıza AĞ
Learning Outcomes
1Examines the financial status and operating results of the business with business management.
2Reports the documents required by persons and organizations such as lenders to the enterprise and various institutions of the state.
3Records and classifies financial transactions denominated in money.
4Evaluates the financial statements.
Mode of Delivery
Normal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Definition and functions of accounting, recording methods in accounting, account concept in accounting and grouping of accounts, balance sheet equivalence, books used in accounting, explanation of uniform chart of accounts, monitoring of cash movements in accounting records, monitoring of goods movements in accounting records, monitoring of promissory note movements in accounting records, monitoring of bank and check movements in accounting records, monitoring of credit movements in accounting records.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Overall Lecture Standards, The Needfulness of the Lecture, The terms of Account and the Accounting
2Basic Principles of Accounting
3Accounting Principles and Standards
4Accounting Principles and Standards
5Accounting Divisions and Accounting Systems
6Operational Accounting and Basic Principles
7The Workflow in Operational Accounting , the Documentation and the Booking.
8midterm Exam
9Monograph
10Monograph
11Monograph
12Monograph
13Monograph
14study
15Final Exam
Recommended or Required Reading
Orhan Sevilengül, Çözümlü Genel Muhasebe Problemleri, Gazi Kitapevi,14.Baskı,Ankara, 2010.
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14342
Self Study14342
Individual Study for Mid term Examination13535
Individual Study for Final Examination16060
TOTAL WORKLOAD (hours)181
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
LO1333333
LO2444444
LO3222222
LO4333222
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High