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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU101 |
| Name | Principles of Accounting I |
| Term | 2018-2019 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EBRU EZBER AYAN
(Güz)
(A Group)
(Ins. in Charge)
Öğr. Gör. EBRU EZBER AYAN (Güz) (B Group) (Ins. in Charge) |
Course Goal / Objective
To be able to make accounting records of financial transactions and edit financial statements and to be able to control the accuracy of accounting accounts
Course Content
Accounting, definition ,functions,concepts,accounting record system,financial statements,and controlling the accuracy of accounting accounts
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Knows the definition and functions of accounting |
| LO02 | Knows the basic concepts and accounting principles of accounting |
| LO03 | Knows the terms collection,payment,revenue,expenditure,income and expenses |
| LO04 | Sets up the basic accounting equation |
| LO05 | Prepares balance sheet at the beginning of the period |
| LO06 | Profit or loss by adjusting the income statement |
| LO07 | Sets the cost table of sales |
| LO08 | Explain what he / she has learned in the course in written form |
| LO09 | Knows and runs active and passive accounts accounting accounts |
| LO10 | Knows and executes income and expense accounts |
| LO11 | Knows the accounting account plan |
| LO12 | Prepares an inventory of the beginning of the period |
| LO13 | Regulates the entity's balance sheet at the beginning of the period |
| LO14 | Makes accounting records in the period of the business |
| LO15 | Regulates general temporary temperament |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 4 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 5 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 4 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 5 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 5 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 4 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO08 | - | Students show that they realize the need of constant learning. | 4 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms | 4 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs | 4 |
| PLO12 | - | Students have the vocational self-confidence | 5 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and functions of accounting | Reading the sources related to the subject and examining the questions | |
| 2 | Basic concepts of accounting and accounting principles | Reading the sources related to the subject and examining the questions | |
| 3 | Collection,payment,revenue,expenditure,income and expense in terms of | Reading the sources related to the subject and examining the questions | |
| 4 | Basic accounting equation | Reading the sources related to the subject and examining the questions | |
| 5 | Balance | Reading the sources related to the subject and examining the questions | |
| 6 | Income statement | Reading the sources related to the subject and examining the questions | |
| 7 | Cost of sales table | Reading the sources related to the subject and examining the questions | |
| 8 | Mid-Term Exam | Preparation of questions | |
| 9 | Definition of accounting accounts and working characteristics of active and passive accounts | Reading the sources related to the subject and examining the questions | |
| 10 | income and expense accounts | Reading the sources related to the subject and examining the questions | |
| 11 | Accounting plan | Reading the sources related to the subject and examining the questions | |
| 12 | Inventory at beginning of the period | Reading the sources related to the subject and examining the questions | |
| 13 | Balance sheet at the beginning of the period | Reading the sources related to the subject and examining the questions | |
| 14 | In-term accounting records | Reading the sources related to the subject and examining the questions | |
| 15 | General temporary temperament arrangement | Reading the sources related to the subject and examining the questions | |
| 16 | Term Exams | Preparation of questions | |
| 17 | Term Exams | Preparation of questions |
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 |