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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | EEY101 |
| Name | Principles of Accounting |
| 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 | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör. Dr. ABDULAZİZ SAVUN
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To ensure that financial events are recorded, analyzed and interpreted using the basic principles of accounting and the registration system.
Course Content
To apply accounting principles and principles, to create main and sub accounts, to organize opening schedules, to open and close the balance sheet
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To gain basic theoretical and practical knowledge and skills in accounting |
| LO02 | Effective identification, collection and recording of data required for accounting |
| LO03 | To apply accounting principles and principles |
| LO04 | Learn how to save asset accounts |
| LO05 | Indicates the creation of main and sub-accounts. |
| LO06 | Large book and mizan to edit the results. |
| LO07 | Opening and closing the balance sheet. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Apply general economic knowledge to business processes by performing economic analyses in the real estate sector. | |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | Uses basic level computer software and hardware effectively in accordance with professional requirements. | |
| PLO03 | Yetkinlikler - Alana Özgü Yetkinlik | It effectively carries out the management of real estate, purchase-sale transactions, and marketing processes. | |
| PLO04 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer theoretical knowledge to the problem solving process. | 1 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Fulfills the duties undertaken within the framework of professional ethics, sense of responsibility and self-confidence. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | It follows sectoral developments with an approach open to change and innovation and integrates them into business life. | 2 |
| PLO07 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students can manage the processes in mother tongue and foreign languages by using the effective communication skills and information and communication tools. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have the ability to report and interpret the tasks given in the field of professional practice as desired. | 3 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Knows the legal regulations needed in the field of real estate management and applies them in professional processes. | 1 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes real estate value determination processes, conducts market research and makes solution-oriented decisions. | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Has technical knowledge about the immovable and can carry out technical information based supervision applications. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Manages real estate production and development activities. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General information in accounting system | Reading the sources related to the subject and examining the questions | |
| 2 | Balance sheet and accounts | Reading the sources related to the subject and examining the questions | |
| 3 | current assets-ready values | Reading the sources related to the subject and examining the questions | |
| 4 | current assets-securities | Reading the sources related to the subject and examining the questions | |
| 5 | current assets-Commercial debts | Reading the sources related to the subject and examining the questions | |
| 6 | stock registration methods-Intermittent inventory method | Reading the sources related to the subject and examining the questions | |
| 7 | stock registration methods-Continuous inventory method | Reading the sources related to the subject and examining the questions | |
| 8 | Mid-Term Exam | Preparation of questions | |
| 9 | stock value methods-Moving weighted average | Reading the sources related to the subject and examining the questions | |
| 10 | stock value methods | Reading the sources related to the subject and examining the questions | |
| 11 | fixed assets-Financial fixed assets | Reading the sources related to the subject and examining the questions | |
| 12 | fixed assets-Property, plant and equipment | Reading the sources related to the subject and examining the questions | |
| 13 | fixed assets-Expenditures and future income | Reading the sources related to the subject and examining the questions | |
| 14 | short term liabilities-Financial liabilities | Reading the sources related to the subject and examining the questions | |
| 15 | short term liabilities-Trade payables | 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 |
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 | ||