ATO114 General Accounting

4 ECTS - 2-0 Duration (T+A)- 2. Semester- 2 National Credit

Information

Unit YUMURTALIK VOCATIONAL SCHOOL
Code ATO114
Name General Accounting
Term 2018-2019 Academic Year
Semester 2. Semester
Duration (T+A) 2-0 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 2 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. AYHAN SAYĞI
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

To learn the basic concepts of accounting, to learn the financial tables, to learn the books used in accounting, to learn the documents used in accounting, to learn the accounting documents, to learn the accounting procedures, to register the accounts of fixed assets, to register short term liability accounts. , Saving Long Term Liabilities Accounts, Saving Equity Accounts, Saving Income Statement and Cost Accounts, Editing Accounting Statements, Organizing Sector-Based Sample Application

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 Forming Account Plan.
LO02 Preparing the Balance Sheet.
LO03 Preparing General Ledger and Trial Balance.
LO04 Registering Asset Accounts.
LO05 Preparing the opening entry.
LO06 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. 0
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 0
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. 0
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. 0
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. 0
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. 0
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. 0
PLO08 - Students can develop existing skills and knowledge by Innovations related to the profession to follow as awareness of lifelong learning. 0
PLO09 - Students can manage existing resources and make performance evaluation by professional self-confidence, knowledge and skills. 0
PLO10 - Competence in synthesis of learned tourism knowledge by research and representing it to the others. 0
PLO11 - Competence in using information and communication technologies at least as European Computer Using Licence Basic Level. 0
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) 0
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. 0
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. 0
PLO15 - Tourism and Hotel Management, which is the main activity of the service production process has required to individual quality and dynamism. 0


Week Plan

Week Topic Preparation Methods
1 Applying the accounting procedures and principles Related issues from the course materials should be read.
2 Forming main and sub-accounts transactions Related issues from the course materials should be read.
3 Preparing the opening entry Related issues from the course materials should be read.
4 Preparing the opening entry Related issues from the course materials should be read.
5 Opening and closing balance transactions Related issues from the course materials should be read.
6 Opening and closing balance transactions Related issues from the course materials should be read.
7 Preparing general ledger transactions Related issues from the course materials should be read.
8 Mid-Term Exam Related issues from the course materials should be read.
9 Preparing general ledger transactions Related issues from the course materials should be read.
10 Preparing trial balance transactions Related issues from the course materials should be read.
11 Preparing trial balance transactions Related issues from the course materials should be read.
12 Current asset registering transactions Related issues from the course materials should be read.
13 Current asset registering transactions Related issues from the course materials should be read.
14 Non-current asset registering transactions Related issues from the course materials should be read.
15 Non-current asset registering transactions Related issues from the course materials should be read.
16 Term Exams Related issues from the course materials should be read.
17 Term Exams Related issues from the course materials should be read.


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 2 28
Out of Class Study (Preliminary Work, Practice) 14 2 28
Assesment Related Works
Homeworks, Projects, Others 1 0 0
Mid-term Exams (Written, Oral, etc.) 1 8 8
Final Exam 1 24 24
Total Workload (Hour) 88
Total Workload / 25 (h) 3,52
ECTS 4 ECTS

Update Time: 08.05.2025 10:10