TÜRKÇE
ENGLISH
Information
| Unit | TOURISM AND HOTEL MANAGEMENT ACADEMY |
| ACCOMMODATION SERVICES PR. | |
| Code | KOS321 |
| Name | Principles of Accounting |
| Term | 2020-2021 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. DİLER DOĞRUOL |
| Course Instructor |
Öğr. Gör. Dr. DİLER DOĞRUOL
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Expalin what the accounting to faced for the first time with one of the accountig. Teach for the business and financial transactions, the techniques required for registration, principles and accounting loss, the procedure has to be done by the end of the period from the beginning of the period and regulation of financial statements
Course Content
Primary Basis of Accounting, Accounting Data, Accounting Systems, Accounting Principles, Accounting Equation, Accounts, Inventory, Joumal Entry, Opening Entry, Balance Sheet, Trial Balance, Income Statement, Statement of Profit and Loss,Accounting Fixed Assets, Accounting Current Assets, Year-End Inventory, Year-End Balance Sheet, Closure of Accounts, Closing Entries, Value Added Tax
Course Precondition
Yok
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | define accounting, general information about accounting profession, comment about how globalization can affect accounting, |
| LO02 | the accounting segment, describe how basic terms and principles in giving direction, |
| LO03 | recognize basic financial tables, |
| LO04 | accounting record of beginning and end of term procedures, find and fix errors, preparing financial statements, to reveal the structure of the enterprise's financial and interpret |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of accounting, accounting profession in Turkey, the effects of globalization to accounting | reading of the textbook | |
| 2 | Characteristics of accounting information, accounting sections, the basic principles of accounting, the main terms used in accounting | reading of the textbook | |
| 3 | Basic accounting equation | reading of the textbook | |
| 4 | Basic financial statements | reading of the textbook | |
| 5 | The importance of account in accounting, relations between accounts | reading of the textbook | |
| 6 | The overall structureof the uniform chart of accounts | reading of the textbook | |
| 7 | Accounting record methods | reading of the textbook | |
| 8 | Midterm exam week | reading the textbook and course notes | |
| 9 | Commercial books | reading of the textbook | |
| 10 | Accounting flow chart | reading of the textbook | |
| 11 | VAT law | reading of the textbook | |
| 12 | Active Accounts, Fixed Assets, Current Assets | reading of the textbook | |
| 13 | Passive Accounts, Short Term Liabilities, Long Term Liabilities | reading of the textbook | |
| 14 | Recording active and passive accounts | reading of the textbook | |
| 15 | General review | reading of the textbook | |
| 16 | Final week | reading the textbook and course notes | |
| 17 | Final week | reading the textbook and course notes |
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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||