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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | YLY127 |
| Name | Principles Of Accounting |
| Term | 2017-2018 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Emine Altıntaş
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Giving accounting information and making accounting records
Course Content
Accounting information and accounting records
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learning the definition and functions of accountant |
| LO02 | Learn how accounting terms are used |
| LO03 | Learn basic accounting equation |
| LO04 | Find out the balance sheet from inventory and inventory from beginning of period |
| LO05 | Learn value added tax |
| LO06 | Learn balance sheet and income statement |
| LO07 | Learns how to record, summarize and how financial records |
| LO08 | Explains the documents required for accounting records |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Learns theoretical and applied information about local governments. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Knows problem solving methods and techniques related to the field | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Board and management concepts and functions of the job, knows issues such properties | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Evaluates the accuracy and up-to-dateness of the information related to the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to identify, define and solve problems related to the field | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Examines the events and facts related to the field with scientific methods and techniques by using the theoretical and applied knowledge gained. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Interprets the data obtained about the field. | 4 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Diagnoses the problems she encounters in her field and offers solutions. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Gains the ability to work individually and in groups related to his/her field. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have information about Atatürk's Principles and History of Revolution. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | inquisitive and would investigator. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Life-long learning will win | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Have a good command of Turkish | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses his/her thoughts in writing and orally in line with the basic knowledge he/she has on issues related to local governments. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have sufficient foreign language knowledge in the field | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Uses the software and hardware required by the field. | |
| PLO17 | Yetkinlikler - Öğrenme Yetkinliği | Under the authority of elected political representatives, retains the overall benefit of society. | |
| PLO18 | Yetkinlikler - Öğrenme Yetkinliği | The universality of social rights, social justice, quality and environmental protection have sufficient awareness of ethical issues and cultural values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and functions of accountancy | PAGE 5-9 | |
| 2 | Guiding principles for accounting practice | page 12-21 | |
| 3 | Explanation of terms used in accounting | page 22-28 | |
| 4 | Basic accounting equation | page 33-40 | |
| 5 | Balance | page 47-53 | |
| 6 | Income statement | page 57-62 | |
| 7 | Midterm exam | 45. dk. | |
| 8 | Mid-Term Exam | page 65-72 | |
| 9 | Result accounts (Revenue table accounts) | page 73-75 | |
| 10 | Account plans | page 80-84 | |
| 11 | Preparing balance sheets from inventory and inventory at the beginning of the period | page 89-95 | |
| 12 | General temporary trial balance | page 99-102 | |
| 13 | Safe account | page 115-120 | |
| 14 | Value-added tax | page 121-129 | |
| 15 | Value added tax and accounting records | page 129-132 | |
| 16 | Term Exams | page 137-140 | |
| 17 | Term Exams | page 137-140 |
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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 86 | ||
| Total Workload / 25 (h) | 3,44 | ||
| ECTS | 3 ECTS | ||