TÜRKÇE
ENGLISH
Information
| Code | KOS321 |
| Name | Principles of Accounting |
| 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. DİLER DOĞRUOL |
Course Goal
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
None
Resources
General Accounting for Colleges. Doğrul, D. Akademisyen Kitabevi, Adana, 2019
Notes
Financial Accounting. Küçüksavaş, N. Beta Yayınevi
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 | know the uniform chart of accounts |
| LO05 | accounting record of beginning and end of term procedures |
| LO06 | find and fix errors |
| LO07 | preparing financial statements, to reveal the structure of the enterprise's financial and interpret |
| LO08 | have knowledge about VAT law |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic concepts of business administration and the strategic, tactical, and operational dimensions of business management. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explains the basic legal, social and moral rules and related legislation covering the business area. | 1 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehends the planning, organization, execution, coordination and control functions of accommodation establishments management. | 2 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Can use numerical and statistical information to research, think, analyze, establish cause-effect relationships, make decisions and establish strategies. | 2 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Updates skills by following the innovations and changes in field. | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Can carry out projects and works related to the field within the framework of quality processes, and develops the skills to work independently and in harmony with a team. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | In unforeseen complex situations that may be encountered in relation to hotel management, travel management and other types of touristic businesses, it takes responsibility and finds solutions by examining good examples in other countries and foreign sources. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | As well as being specialized in a certain field of a tourism business, it develops the skills to support other parts of the business and adapt to sudden situations. | 2 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Can obtain information from sources of different characteristics and in foreign languages, and observes social, scientific and ethical values. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | In addition to her/his professional development, constantly improves herself/himself by identifying learning needs in scientific, social, cultural and artistic fields in line with her/his interests and abilities. | 1 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Can communicate correctly and effectively both in written and oral form in Turkish and foreign languages, and can convey information and ideas about the field in a way that others can understand. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Performs health, safety, quality and risk assessments; works by taking measures for laws, professional conditions, ethics, fundamental personal rights and freedoms, privacy of private life, social responsibility and environmental protection. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Follows national and international external environmental and sectoral conditions at a level that can cope with cyclical fluctuations due to flexible demand conditions in the field of tourism management, uses tools to analyze a tourism business with its internal and external environment, evaluates the findings and decides. | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Recognizes information systems used in hotel businesses, uses basic information technologies and software related to the field. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Evaluates domestic and foreign concepts, ideas and data in the field of tourism management with scientific methods. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Understands the socio-economic structure of tourism and its importance for the country and the world within the scope of this structure, and directs the design of the investment phase of a new business to be established in other areas of the tourism and service sector. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of accounting, accounting profession in Turkey, the effects of globalization to accounting | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Characteristics of accounting information, accounting sections, the basic principles of accounting, the main terms used in accounting | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Basic accounting equation | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 4 | Basic financial statements | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 5 | The importance of account in accounting, relations between accounts | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 6 | The overall structureof the uniform chart of accounts | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 7 | Accounting record methods | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 8 | Midterm exam week | reading the textbook and course notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Commercial books | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 10 | Accounting flow chart | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 11 | VAT law | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 12 | Active Accounts, Fixed Assets, Current Assets | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 13 | Passive Accounts, Short Term Liabilities, Long Term Liabilities | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 14 | Recording active and passive accounts | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 15 | General review | reading of the textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 16 | Final week | reading the textbook and course notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Final week | reading the textbook and course notes | Ölçme Yöntemleri: Yazılı Sınav |