TÜRKÇE
ENGLISH
Information
| Code | YLY123 |
| Name | Principles Of Accounting |
| Term | 2023-2024 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 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. Recep Ragıp ERCANKAL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is aimed to teach accounting information and to make accounting records.
Course Content
It includes basic accounting information and making accounting records.
Course Precondition
none
Resources
Principles Of Accounting1, AÖF
Notes
Principles Of Accounting,Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learning the definition and functions of accountant |
| LO02 | Learn how accounting terms are used |
| LO03 | Learn basic accounting equation |
| LO04 | Find out the balance sheet from inventory and inventory from beginning of period |
| LO05 | Learn value added tax |
| LO06 | Learn balance sheet and income statement |
| LO07 | Learns how to record, summarize and how financial records |
| LO08 | Explains the documents required for accounting records |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Learns theoretical and applied information about local governments. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Knows problem solving methods and techniques related to the field | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Board and management concepts and functions of the job, knows issues such properties | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Evaluates the accuracy and up-to-dateness of the information related to the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to identify, define and solve problems related to the field | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Examines the events and facts related to the field with scientific methods and techniques by using the theoretical and applied knowledge gained. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Interprets the data obtained about the field. | 4 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Diagnoses the problems she encounters in her field and offers solutions. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Gains the ability to work individually and in groups related to his/her field. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have information about Atatürk's Principles and History of Revolution. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | inquisitive and would investigator. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Life-long learning will win | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Have a good command of Turkish | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses his/her thoughts in writing and orally in line with the basic knowledge he/she has on issues related to local governments. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have sufficient foreign language knowledge in the field | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Uses the software and hardware required by the field. | |
| PLO17 | Yetkinlikler - Öğrenme Yetkinliği | Under the authority of elected political representatives, retains the overall benefit of society. | |
| PLO18 | Yetkinlikler - Öğrenme Yetkinliği | The universality of social rights, social justice, quality and environmental protection have sufficient awareness of ethical issues and cultural values. |
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 | Find out the balance sheet from inventory and inventory from beginning of period | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 6 | Find out the balance sheet from inventory and inventory from beginning of period (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Learn basic accounting equation | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | written exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Learns Uniform Chart of Accounts, Value Added Tax | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 10 | Learns general temporary trial balance | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 11 | Learn balance sheet | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 12 | Learn balance sheet (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 13 | Learn income statement | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 14 | Learn income statement (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 15 | Learn result accounts (Revenue income statement) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, 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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 86 | ||
| Total Workload / 25 (h) | 3,44 | ||
| ECTS | 3 ECTS | ||