TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| 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 | 3.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Güz)
(A Group)
(Ins. in Charge)
Öğr. Gör. Dr. ABDULAZİZ SAVUN (Güz) (B Group) (Ins. in Charge) |
Course Goal / Objective
To be able to make accounting records of financial transactions and edit financial statements and to be able to control the accuracy of accounting accounts
Course Content
Accounting, definition ,functions,concepts,accounting record system,financial statements,and controlling the accuracy of accounting accounts
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | 1) Knows the definition and functions of accounting |
| LO02 | 2) Knows the basic concepts and accounting principles of accounting |
| LO03 | 3) Knows the terms collection,payment,revenue,expenditure,income and expenses |
| 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) Knows the accounting account plan |
| 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. | |
| 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. | 3 |
| 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 | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | |
| 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 | Reading relevant sources and reviewing questions | |
| 2 | Basic concepts of accounting and principles of accounting | Reading relevant sources and reviewing questions | |
| 3 | The terms collection, payment, revenue, expenditure, income and expense | Reading relevant sources and reviewing questions | |
| 4 | Basic accounting equation | Reading relevant sources and reviewing questions | |
| 5 | Balance sheet | Reading relevant sources and reviewing questions | |
| 6 | Income statement | Reading relevant sources and reviewing questions | |
| 7 | Cost of sales table | Reading relevant sources and reviewing questions | |
| 8 | Mid-Term Exam | preparation of questions | |
| 9 | Description of accounting accounts and features of operation of active and passive accounts | Reading relevant sources and reviewing questions | |
| 10 | Income and expense accounts | Reading relevant sources and reviewing questions | |
| 11 | Accounting chart of accounts | Reading relevant sources and reviewing questions | |
| 12 | Inventory per period | Reading relevant sources and reviewing questions | |
| 13 | Balance sheet at the beginning of the period | Reading relevant sources and reviewing questions | |
| 14 | In-period accounting records | Reading relevant sources and reviewing questions | |
| 15 | Arrangement of the general temporary layout | Reading relevant sources and reviewing questions | |
| 16 | Term Exams | preparation of questions | |
| 17 | Term Exams | preparation of questions |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 14 | 14 |
| Final Exam | 1 | 28 | 28 |
| Total Workload (Hour) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||