TÜRKÇE
ENGLISH
Information
| Unit | YUMURTALIK VOCATIONAL SCHOOL |
| Code | YTO134 |
| Name | General Accounting |
| Term | 2016-2017 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 1.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
Öğr. Gör. AYHAN SAYĞI
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to teach students the bank transactions and accounting records.
Course Content
In the first module titled "Forming Account Plan", applying the accounting procedures and principles; and forming main and sub-accounts transactions are fulfilled. The second module titled ´Preparing the Balance Sheet´, covers the preparing the opening entry; opening and closing balance transactions The third module titled ´Preparing General Ledger and Trial Balance´ includes general ledger and trial balance transactions. In the last module ´Registering Asset Accounts´ current and non-current asset registering transactions are fulfilled.
Course Precondition
Yok
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | 1- Forming Account Plan. |
| LO02 | 2- Preparing the Balance Sheet. |
| LO03 | 3- Preparing General Ledger and Trial Balance. |
| LO04 | 4- Registering Asset Accounts. |
| LO05 | 5- Preparing the opening entry. |
| LO06 | 6- Opening and closing balance transaction. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students can have the basic knowledge about the tourism and hotel management, which related to legislation, professional standards and applications, internal and external environmental factors, servicing processes. | |
| PLO02 | - | Students can apply the basic knowledge about the tourism and hotel management, which related to legislation, professional standards and applications, internal and external environmental factors, servicing processes | |
| PLO03 | - | In order to focused on customer satisfaction, Students, Students, who is the knowledge and skills in the field of Tourism and Hotel Management, can take decisions according to the internal and external dynamics surrounding analyze, interpret and evaluate, produce solutions to identify problems in service processes, make performance evaluation and can use business and professional life. | |
| PLO04 | - | Students, who is the knowledge and skills in the field of Tourism and Hotel Management, can know to the physical environment, tools and technologies in the service processes and make the necessary care to protect. | |
| PLO05 | - | When Students, who is the knowledge and skills in the field of Tourism and Hotel Management, perform the duties and responsibilities according to the requirements of a dynamic work environment, it can perform not only individual but also team members. | |
| PLO06 | - | Following the technical and professional innovations for Tourism and Hotel Management, students can find solutions to encounter ordinary and extraordinary problem and also be used when carrying out their duties and responsibilities. | |
| PLO07 | - | Students, who is the knowledge and skills in the field of Tourism and Hotel Management, can use it to improve their professional knowledge and skills of members of the organization and objectively evaluate the performance of members of professional organizations. | |
| PLO08 | - | Students can develop existing skills and knowledge by Innovations related to the profession to follow as awareness of lifelong learning. | |
| PLO09 | - | Students can manage existing resources and make performance evaluation by professional self-confidence, knowledge and skills. | |
| PLO10 | - | Competence in synthesis of learned tourism knowledge by research and representing it to the others. | |
| PLO11 | - | Competence in using information and communication technologies at least as European Computer Using Licence Basic Level. | |
| PLO12 | - | Competence in using at least a foreign language in European Language Portfolio Level A2 (at least to survey the knowledge in the field and communicate with others) | |
| PLO13 | - | Have relevant information and consciousness on legal issues related to working life and the industry, safety regulations of industry, social security issues, quality control and management and protection of natural environment. | |
| PLO14 | - | Committed to ethical values, social justice, cultural values and social responsibility issues and comprehend the desires and needs of the employees and the society, understand the socio-economic characteristics of micro-environment. | |
| PLO15 | - | Tourism and Hotel Management, which is the main activity of the service production process has required to individual quality and dynamism. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Applying the accounting procedures and principles | To be prepared to related subject from advised source. | |
| 2 | Forming main and sub-accounts transactions | To be prepared to related subject from advised source. | |
| 3 | Preparing the opening entry | To be prepared to related subject from advised source. | |
| 4 | Preparing the opening entry | To be prepared to related subject from advised source. | |
| 5 | Opening and closing balance transactions | To be prepared to related subject from advised source. | |
| 6 | Opening and closing balance transactions | To be prepared to related subject from advised source. | |
| 7 | Preparing general ledger transactions | To be prepared to related subject from advised source. | |
| 8 | Mid-terms | ||
| 9 | Preparing general ledger transactions | To be prepared to related subject from advised source. | |
| 10 | Preparing trial balance transactions | To be prepared to related subject from advised source. | |
| 11 | Preparing trial balance transactions | To be prepared to related subject from advised source. | |
| 12 | Non-current asset registering transactions | To be prepared to related subject from advised source. | |
| 13 | Non-current asset registering transactions | To be prepared to related subject from advised source. | |
| 14 | Current asset registering transactions | To be prepared to related subject from advised source. | |
| 15 | Final Exam | ||
| 16 | Final Exam | ||
| 17 | Final Exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |