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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | BY130 |
| Name | General accounting |
| Term | 2017-2018 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Bahar)
(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 | Explains the definition and functions of accounting. |
| LO02 | Defines the terms used in accounting. |
| LO03 | List the documents required for accounting records. |
| LO04 | States the basic accounting equation. |
| LO05 | Distinguish how to record, classify and summarize transactions of a financial nature. |
| LO06 | Shows how to make journal entries with balance sheet accounts. |
| LO07 | Distinguish the processing and differences of assets and liabilities. |
| LO08 | Explain balance sheet and income statement. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Office Administration and Executive Assistantship explains the basic knowledge and concepts related to and the Secretariat, and will have this information. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Office Administration and explains related to knows problem solving methods and techniques | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Office Administration and Executive Assistantship makes the application together with the basic knowledge and concepts in the field . | 5 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Office Administration and Executive Assistantship to the theoretical and practical knowledge gained in the field has the ability to use. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Explain and evaluate the basic knowledge and concepts about Office Management and Executive Assistantship. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Identifies problems by using basic knowledge and skills in their field. | 4 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyze problems and develop solutions in the area. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Office Administration and Executive Assistantship of the designs and applications of AST, explain them as necessary. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | In the framework given at the basic level, you can function and take responsibility independently of the issues related to the field given to you. | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Basic skills and knowledge of the area should be able to transfer effectively through written and oral communication. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Knowledge and skills to critically evaluate own learning and identify needs. | 5 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | By following the developments on the field of the profession,may point to a more advanced level. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | A1-A2-level Foreign Language(English) knows,can communicate in the foreign language relevant to the profession | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Basic computer operating systems,Office applications, and knows how to use the keyboard. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | In accordance with the rules of Turkish language,written and oral communication effectively may establish. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Have sufficient awareness about Ataturk´s principles and revolutions. | |
| PLO17 | Beceriler - Bilişsel, Uygulamalı | Professional, ethical, scientific and social values | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Global and social values within the framework of occupational health,safety and environmental is aware of the value. |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 111 | ||
| Total Workload / 25 (h) | 4,44 | ||
| ECTS | 4 ECTS | ||