TÜRKÇE
ENGLISH
Information
| Code | YDT120 |
| Name | General accounting |
| Term | 2022-2023 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. AYHAN SAYĞI |
| Course Instructor |
Öğr. Gör. AYHAN SAYĞI
(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
None
Resources
1. Genel Muhasebe İlkeler Ve Uygulamalar, Prof. Dr. Veyis Naci TANIŞ, 10. Baskı, Karahan Kitapevi, 2017. 2. Prof.Dr. Melih ERDOĞAN, Genel Muhasebe Anadolu AÖF yayınları 3. Prof. Dr. TURAN ÖNDEŞ, Genel Muhasebe Atatürk AÖF yayınları
Notes
Digital Resources, Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the accounting information system information processing period-end transactions. |
| LO02 | Explains period-end transactions related to asset accounts. |
| LO03 | Explains the end-of-period transactions related to resource accounts. |
| LO04 | Explains non-accounting inventory transactions. |
| LO05 | Arranges the balance sheet and income statement |
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. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students use their professional knowledge in the field of foreign trade in decision-making, implementation and behavior processes. | 3 |
| 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. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Students take responsibility as a team member for solving problems in the field of foreign trade. | |
| 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. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Students develop their professional knowledge and skills to adapt to the changes in foreign trade. | 2 |
| 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. | 2 |
| 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. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Inventory Concept | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Örnek Olay |
| 2 | Inventory of Cash, Foreign Currencies And Checks. | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma |
| 3 | Inventory of Banks, Checks Accounts Given and Other Liquid Assets | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 4 | Inventory Of Securities, Trade Receivables And Stocks | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 5 | Stock Valuation concept | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma |
| 6 | Stock Valuation Methods | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 7 | Inventory of Financial Fixed Assets | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
|
| 9 | Depreciation on property, plant and equipment | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 10 | Depreciation Methods | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 11 | Inventory of Short and Long Term Debts. | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 12 | Inventory of Equity. | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 13 | Inventory of Income-Expense Accounts | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 14 | Inventory of Cost Accounts | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 15 | Preparation of financial statements | General Accounting I course information | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Sözlü Sınav |
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 | ||