TÜRKÇE
ENGLISH
Information
| Code | MV149 |
| Name | General accounting I |
| Term | 2022-2023 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Öğr. Gör. Ahmet Turan ÖZHUY
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this training is to give accounting information and to gain the ability to make accounting records.
Course Content
Basic concepts related to accounting, basic and additional financial statements, account concept, account plan will be examined and learned
Course Precondition
none
Resources
General accounting, Kamuran Soylu
Notes
General accounting, Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learning the definition and functions of accountant |
| LO02 | Learn the fundamentals of accounting practice |
| LO03 | Learn how accounting terms are used |
| LO04 | Learn basic accounting equation |
| LO05 | Learn balance sheet and income statement |
| LO06 | Find out the balance sheet from inventory and inventory from beginning of period |
| LO07 | Learn the procedures what to do in an accounting period |
| LO08 | Learns to make accounting records. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 5 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 4 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 2 | Definition of accounting, Generally accepted principles of accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 3 | Explanation of terms used in accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 4 | Reckoning concept in accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 5 | Basic accounting equation | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 6 | Learn Uniform Chart of Accounts, Value added tax | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Learn preparing balance sheets from inventory and inventory at the beginning of the period | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Örnek Olay |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Learns general temporary trial balance | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | Learn balance sheet | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 11 | Learn balance sheet (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 12 | Learn income statement | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 13 | Learn income statement (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 14 | Result accounts (Revenue table accounts) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 15 | Learn the procedures what to do in an accounting period | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare for the exam | 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 | 3 | 42 |
| 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) | 122 | ||
| Total Workload / 25 (h) | 4,88 | ||
| ECTS | 5 ECTS | ||