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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | BVS137 |
| Name | Principles Of Accounting |
| Term | 2017-2018 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2.5 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 |
Öğr. Gör. EYYUP ÇOLAK
(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 | Explains the definition and functions of accounting. |
| LO02 | Defines the terms used in accounting. |
| LO03 | States the basic accounting equation. |
| LO04 | Explains how to record, classify and summarize transactions of financial character. |
| LO05 | Lists the documents required for accounting records. |
| LO06 | Demonstrate journal entry with balance sheet accounts. |
| LO07 | Distinguish between balance sheet and income statement. |
| LO08 | Distinguish the functioning of asset account - loan accounts. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have current theoretical knowledge in basic level related to Banking and Insurance. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have current practical knowledge at basic level related to Banking and Insurance. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Students are able to use the basic level theoretical and practical knowledge in the field of Banking and Insurance in a field of advanced education or at the same level. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Defines the basic knowledge and skills related to the banking and insurance profession. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works independently and defines responsibilities on basic level issues related to the banking and insurance profession. | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Demonstrates responsibility as a team member to solve complex and unforeseen problems encountered in applications related to the banking and insurance profession. | |
| PLO07 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Organizes activities for the development of employees under her responsibility within the framework of a project. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Sorts their own knowledge and skill level critically, identifies their learning needs. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Raises professional development to a higher level. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the awareness of lifelong learning. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses his/her thoughts through written and verbal communication at the level of basic knowledge and skills on banking and insurance profession. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Know a foreign language at basic level, follow the information related to the profession and communicate with colleagues in a foreign language. | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Understands computer operating systems, office applications, information and communication technologies. | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | It has social, scientific, cultural and ethical values in the stages of collecting, implementing and announcing the data related to the field. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | The history of our republic, basic values, the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety has sufficient consciousness. |
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 | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 87 | ||
| Total Workload / 25 (h) | 3,48 | ||
| ECTS | 3 ECTS | ||