TÜRKÇE
ENGLISH
Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV121 |
| Name | General Accounting I |
| Term | 2021-2022 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 | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
IIn this course it is aimed for the student to make accounting records of financial transactions.
Course Content
In this course, the basic concepts of accounting as well as the fundemental tables such as balance sheet, income statement, single-and double-sided documents will be examined.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the definition of accounting and the fundamental concepts of accounting. |
| LO02 | Recognize the basic accounting principles. |
| LO03 | Recognize the parts of the accounting process. |
| LO04 | Establish the basic accounting equation. |
| LO05 | Prepare the balance sheet for the beginning period. |
| LO06 | Recognize the accounting chart of accounts. |
| LO07 | Categorize accounts. |
| LO08 | Take the accounting records of the company for the corresponding period. |
| LO09 | Record the active and passive accounts. |
| LO10 | Record VAT deduction. |
| LO11 | Prepare the general ledger trial balance. |
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. | |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | |
| PLO09 | - | Students show that they realize the need of constant learning. | |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | |
| PLO13 | - | Students have the vocational self-confidence. | |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Application style and principles of Accounting | Reading material related to the topic | |
| 2 | Compose basic and sub account | Reading material related to the topic | |
| 3 | Concept account and operation | Reading material related to the topic | |
| 4 | Uniform system of accounts | Reading material related to the topic | |
| 5 | Adjust opening entry | Reading material related to the topic | |
| 6 | Adjust opening balance sheet | Reading material related to the topic | |
| 7 | Adjust closing balance sheet | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Floating assets account and booking: Liquid Assets | Reading material related to the topic | |
| 10 | Floating assets account and booking: Securities | Reading material related to the topic | |
| 11 | Tangible Fixed assets account and booking | Reading material related to the topic | |
| 12 | Intangible fixed assets account and booking | Reading material related to the topic | |
| 13 | Ledger book preparation | Reading material related to the topic | |
| 14 | General trial preparation | Reading material related to the topic | |
| 15 | Monographs | Question Solution | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
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 |