YDT120 General accounting

4 ECTS - 2-1 Duration (T+A)- 2. Semester- 2.5 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Assessment
Student Workload - ECTS

Information

Unit YUMURTALIK VOCATIONAL SCHOOL
Code YDT120
Name General accounting
Term 2021-2022 Academic Year
Semester 2. Semester
Duration (T+A) 2-1 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 2.5 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. AYHAN SAYĞI
Course Instructor Öğr. Gör. AYHAN SAYĞI (Bahar) (A Group) (Ins. in Charge)


Course Goal / Objective

To teach the end of period transactions of general accounting kept by an enterprise during the term as a profession.

Course Content

Preparation of end of period inventory transactions, trial balance, closing records, final trial balance and income statement

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 Comprehends accounting science as a whole.
LO02 Learns to communicate with relevant institutions
LO03 Arranges the balance sheet and income statement
LO04 Conducts Term End Accounting Transactions in accordance with its purpose and stages.
LO05 Lists / explains the general concepts in the field of term-end accounting transactions at a basic level


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Students explain the basic concepts of business, economics, accounting, basic law, foreign trade legislation and transactions in the field of foreign trade.
PLO02 Bilgi - Kuramsal, Olgusal Students use their professional knowledge in the field of foreign trade in decision-making, implementation and behavior processes.
PLO03 Bilgi - Kuramsal, Olgusal Students know the dynamics in the field of foreign trade.
PLO04 Bilgi - Kuramsal, Olgusal Students perform their professional duties and responsibilities with their knowledge and skills in the field of foreign trade. 2
PLO05 Bilgi - Kuramsal, Olgusal Students take responsibility as a team member for solving problems in the field of foreign trade. 3
PLO06 Beceriler - Bilişsel, Uygulamalı Students critically evaluate professional knowledge and skills in the field of foreign trade.
PLO07 Beceriler - Bilişsel, Uygulamalı Students are aware of the necessity of lifelong learning in accordance with the dynamic structure of the foreign trade area. 2
PLO08 Beceriler - Bilişsel, Uygulamalı Students develop their professional knowledge and skills to adapt to the changes in foreign trade.
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students convey their thoughts, suggestions, professional knowledge and skills in the field of foreign trade to the relevant people in the communication process, in writing and orally.
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students perform their professional duties and responsibilities in the field of foreign trade in accordance with teamwork. 3
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students acquire foreign language knowledge at a level to perform their professional duties and responsibilities in the field of foreign trade.
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students use information and communication technology tools and other professional tools and techniques to perform their professional duties and responsibilities in the field of foreign trade.
PLO13 Yetkinlikler - Öğrenme Yetkinliği Students perform their professional duties and responsibilities in the field of foreign trade in accordance with social rules. 3
PLO14 Yetkinlikler - Öğrenme Yetkinliği With their entrepreneurial identity, students perform their professional duties and responsibilities in the field of foreign trade in accordance with universal human values. 3
PLO15 Yetkinlikler - Öğrenme Yetkinliği Students perform their professional duties and responsibilities in the field of foreign trade in accordance with the objectives of Atatürk's Principles and Revolutions.


Week Plan

Week Topic Preparation Methods
1 Inventory Concept General Accounting I course information
2 Inventory of Cash, Foreign Currencies And Checks. General Accounting I course information
3 Inventory of Banks, Checks Accounts Given and Other Liquid Assets General Accounting I course information
4 Inventory Of Securities, Trade Receivables And Stocks General Accounting I course information
5 Stock Valuation Methods I General Accounting I course information
6 Stock Valuation Methods II General Accounting I course information
7 Inventory of Financial Fixed Assets General Accounting I course information
8 Mid-Term Exam
9 Inventory of Tangible Fixed Assets, Depreciation Methods General Accounting I course information
10 Inventory of Tangible Fixed Assets, Depreciation Methods General Accounting I course information
11 Inventory of Short and Long Term Debts. General Accounting I course information
12 Inventory of Equity. General Accounting I course information
13 Inventory of Income-Expense Accounts General Accounting I course information
14 Inventory of Cost Accounts and Financial Statements General Accounting I course information
15 Inventory of Cost Accounts and Financial Statements General Accounting I course information
16 Term Exams
17 Term Exams


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 3 42
Out of Class Study (Preliminary Work, Practice) 14 3 42
Assesment Related Works
Homeworks, Projects, Others 1 2 2
Mid-term Exams (Written, Oral, etc.) 1 7 7
Final Exam 1 18 18
Total Workload (Hour) 111
Total Workload / 25 (h) 4,44
ECTS 4 ECTS

Update Time: 08.05.2025 08:52