TÜRKÇE
ENGLISH
Information
| Code | ATO114 |
| Name | General Accounting |
| Semester | 2. Semester |
| Duration (T+A) | 2-0 (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 Goal
The aim of this course is to teach students the bank transactions and accounting records.
Course Content
To learn the basic concepts of accounting, to learn the financial tables, to learn the books used in accounting, to learn the documents used in accounting, to learn the accounting documents, to learn the accounting procedures, to register the accounts of fixed assets, to register short term liability accounts. , Saving Long Term Liabilities Accounts, Saving Equity Accounts, Saving Income Statement and Cost Accounts, Editing Accounting Statements, Organizing Sector-Based Sample Application
Course Precondition
None
Resources
1. Prof. Dr. TURAN ÖNDEŞ, Genel Muhasebe, Atatürk Aöf yayınları 2.Prof. Dr. Melih ERDOĞAN, Genel Muhasebe, Anadolu Aöf yayınları
Notes
Digital resources, Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Accounting information system creates a chart of accounts in the information processing process. |
| LO02 | The accounting information system organizes the basic financial statements that have outputs in the information processing process. |
| LO03 | Records to the ledgers used in accounting. |
| LO04 | Manages accounting account transactions. |
| LO05 | Performs accounting opening and closing operations. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students explain basic information about the legal regulations, professional standards and practices, internal and external environmental factors and service processes related to Tourism and Hotel Management. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students apply the basic knowledge about the tourism and hotel management, which related to legislation, professional standards and applications, internal and external environmental factors, servicing processes | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Students perform their responsibilities in the field of Tourism and Hotel Management on the basis of customer satisfaction. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Students use the physical environment, equipment and technologies in the service process in the field of Tourism and Hotel Management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Students perform their duties and responsibilities in the field of Tourism and Hotel Management, both individually and as a team member, according to the dynamics required by the working environment. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Students use technical and professional innovations related to Tourism and Hotel Management in solving ordinary and extraordinary problems. | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Uses the knowledge and skills related to Tourism and Hotel Students use their knowledge and skills related to Tourism and Hotel Management in the development of professional knowledge and skills of the members of the organization and in objective performance evaluation. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Students develop their knowledge and skills by following the innovations related to their profession with the awareness of lifelong learning and analyzing the situation. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Students manage the resources they have with their professional self-confidence, knowledge and skills. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students convey their thoughts and suggestions at the level of knowledge and skills they have acquired about the field of tourism to the relevant people in writing and orally. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students use information and communication technologies together with computer software at the minimum European Computer Use License Basic Level required by their field. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students know a foreign language at the A2 General Level of the European Language Portfolio (at least enough to follow the information in the field and communicate with their colleagues). | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Students perform their profession according to the rules related to legal legislation (law, regulation, circular, etc.), basic ethical values, occupational safety, worker health, social security rights, quality control and management and protection of the natural environment. | 2 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Students know the socio-cultural and economic characteristics of the country and the immediate environment, and the interests, wishes and needs of the society, with the awareness of cultural and ethical values, social justice and responsibility. | 2 |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Students have the personal qualities and dynamism required by the service production process, which is the main activity of Tourism and Hotel Management. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Applying the accounting procedures and principles | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım |
| 2 | Forming main and sub-accounts transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 3 | Preparing the beginning of the period inventory | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 4 | Preparing the opening entry | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 5 | Opening and closing balance transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 6 | Editing the income statement | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 7 | Accounting ledger record layout | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 8 | Mid-Term Exam | Related issues from the course materials should be read. | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 9 | Preparing general ledger transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 10 | To arrange monthly trial balances for the period | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 11 | To arrange general temporary and final trial balance at the end of the period | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 12 | Current assets accounts | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 13 | Current assets accounts posting transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 14 | Fixed assets accounts | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 15 | Non-current asset registering transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 16 | Term Exams | Related issues from the course materials should be read. | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Related issues from the course materials should be read. | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 88 | ||
| Total Workload / 25 (h) | 3,52 | ||
| ECTS | 4 ECTS | ||