MVU119 General Accounting-I

6 ECTS - 3-1 Duration (T+A)- 1. Semester- 3 National Credit

Information

Code MVU119
Name General Accounting-I
Term 2022-2023 Academic Year
Semester 1. Semester
Duration (T+A) 3-1 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Ön Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör. EYYUP ÇOLAK
Course Instructor Öğr. Gör. EYYUP ÇOLAK (A Group) (Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (B Group) (Ins. in Charge)


Course Goal / Objective

It is to arrange financial accounting records, financial statements and to check the accuracy of the accounting accounts.

Course Content

Accounting, definition, functions, concepts, accounting record system, financial statements and controlling the accuracy of accounting accounts

Course Precondition

None

Resources

General Accounting Principles and Practices Veyis Naci TANIŞ

Notes

General Accounting and Uniform Chart of Accounts Application Examples İsmail Özçelik-Erdoğan Avder


Course Learning Outcomes

Order Course Learning Outcomes
LO01 1) Explain the definition and functions of accounting.
LO02 2) Explain the basic concepts and accounting principles of accounting.
LO03 3)Explains the terms collection, payment, revenue, expenditure, income and expense.
LO04 4) Sets up the basic accounting equation
LO05 5) Prepares balance sheet at the beginning of the period
LO06 6) Profit or loss by adjusting the income statement
LO07 7) Sets the cost table of sales
LO08 8) Explain what he / she has learned in the course in written form
LO09 9) Knows and runs active and passive accounts accounting accounts
LO10 10) Knows and executes income and expense accounts
LO11 11) Explains the accounting chart of accounts.
LO12 12) Prepares an inventory of the beginning of the period
LO13 13) Regulates the entity's balance sheet at the beginning of the period
LO14 14) Makes accounting records in the period of the business
LO15 15) Regulates general temporary temperament


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors.
PLO02 Bilgi - Kuramsal, Olgusal Students have basic knowledge in the field of accounting and taxation. 5
PLO03 Beceriler - Bilişsel, Uygulamalı Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. 5
PLO04 Beceriler - Bilişsel, Uygulamalı Students fulfill the tasks assigned and have the skill of managing the full procedures. 4
PLO05 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. 4
PLO06 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students take responsibility as a team member when an expected case occurs in practice. 2
PLO07 Yetkinlikler - Alana Özgü Yetkinlik Students behave according to the organizational, behavioral and social ethics. 3
PLO08 Yetkinlikler - Öğrenme Yetkinliği Students show that they realize the need of constant learning.
PLO09 Yetkinlikler - Alana Özgü Yetkinlik Students have the skill of understanding and implementing the vocational laws and regulations. 4
PLO10 Yetkinlikler - İletişim ve Sosyal Yetkinlik Students explain the ideas and suggestion in written and oral forms
PLO11 Yetkinlikler - İletişim ve Sosyal Yetkinlik Students use information and communication technologies and the vocational software programs
PLO12 Yetkinlikler - Öğrenme Yetkinliği Students have the vocational self-confidence 3
PLO13 Yetkinlikler - Alana Özgü Yetkinlik Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. 2
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Have a level of foreign language knowledge to follow the innovations in the field.


Week Plan

Week Topic Preparation Methods
1 Definition and functions of accounting Reviewing lecture notes Öğretim Yöntemleri:
Anlatım
2 Basic concepts of accounting and principles of accounting Reviewing lecture notes Öğretim Yöntemleri:
Anlatım
3 The terms collection, payment, revenue, expenditure, income and expense Reviewing lecture notes Öğretim Yöntemleri:
Anlatım
4 Basic accounting equation Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
5 Balance sheet Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
6 Income statement Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
7 Cost of sales table Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
8 Mid-Term Exam Reviewing lecture notes Ölçme Yöntemleri:
Yazılı Sınav
9 Description of accounting accounts and features of operation of active and passive accounts Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
10 Income and expense accounts Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
11 Accounting chart of accounts Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
12 Inventory per period Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
13 Balance sheet at the beginning of the period Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
14 In-period accounting records Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama, Örnek Olay, Problem Çözme
15 Arrangement of the general temporary layout Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Örnek Olay, Problem Çözme
16 Term Exams Reviewing lecture notes Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Reviewing lecture notes Ölçme Yöntemleri:
Yazılı Sınav


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 4 56
Assesment Related Works
Homeworks, Projects, Others 1 1 1
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 28 28
Total Workload (Hour) 153
Total Workload / 25 (h) 6,12
ECTS 6 ECTS

Update Time: 14.11.2022 10:46