TÜRKÇE
ENGLISH
Information
| Unit | YUMURTALIK VOCATIONAL SCHOOL |
| Code | YDT105 |
| Name | General Accounting |
| Term | 2020-2021 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 | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. AYHAN SAYĞI |
| Course Instructor |
Öğr. Gör. AYHAN SAYĞI
(Güz)
(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 | - | Be able to define the basic concepts of foreign trade field, economics, accounting, basic law, foreign trade legislation and transactions | 5 |
| PLO02 | - | Be able to use professional knowledge in foreign trade field, decision making, application and behavior processes | 4 |
| PLO03 | - | Be able to analyze, interpret and evaluate the dynamics of foreign trade. | 3 |
| PLO04 | - | Be able to perform professional duties and responsibilities in the field of foreign trade | 3 |
| PLO05 | - | Be able to take responsibility as a team member for solving problems in foreign trade | 3 |
| PLO06 | - | Be able to critically evaluate professional knowledge and skills in foreign trade | 3 |
| PLO07 | - | Being aware of the necessity of lifelong learning in accordance with the dynamic structure of foreign trade | 3 |
| PLO08 | - | Be able to make activities to develop professional knowledge and skills to adapt to changes in foreign trade | 4 |
| PLO09 | - | Be able to transfer the thoughts and suggestions based on professional knowledge and skills in the field of foreign trade. | 3 |
| PLO10 | - | Be able to perform professional duties and responsibilities in the field of foreign trade in accordance with team work | 3 |
| PLO11 | - | Be able to have knowledge of foreign language which can perform professional duties and responsibilities in foreign trade | 2 |
| PLO12 | - | Be able to use information and communication technology tools and other professional tools and techniques to perform professional duties and responsibilities in foreign trade | 2 |
| PLO13 | - | Be able to perform professional duties and responsibilities in the field of foreign trade in accordance with social rules | 3 |
| PLO14 | - | Being able to have an entrepreneur identity that performs professional duties and responsibilities in the field of foreign trade in accordance with universal human values | 5 |
| PLO15 | - | Be able to perform professional duties and responsibilities in the field of foreign trade in accordance with Atatürk's principles and goals | 3 |
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 | ||
| 17 | Term Exams |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Homework | 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 | 4 | 56 |
| 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 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 108 | ||
| Total Workload / 25 (h) | 4,32 | ||
| ECTS | 4 ECTS | ||