TÜRKÇE
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Information
| Code | MV167 |
| Name | General accounting |
| Semester | 1. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
Course Goal
The aim of this training is to give basic accounting information and to be able to make accounting records.
Course Content
Basic concepts of accounting, basic and additional financial statements, concept of account, chart of accounts 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 | Learns the definition and functions of accounting |
| LO02 | Learns the principles that guide the accounting practice |
| LO03 | Learns the explanation of terms used in accounting |
| LO04 | Learn the basic accounting equation |
| LO05 | Learns the balance sheet and income statement |
| LO06 | Learns the beginning of the period inventory and the balance sheet from the inventory. |
| LO07 | Learns the transactions to be done 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. | 5 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| 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. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | 5 |
| 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. | 5 |
| 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. | |
| 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. | 4 |
| 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 | Course introduction | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 2 | Definition of accounting, Generally Accepted Accounting Principles | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 3 | Explanation of terms used in accounting | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 4 | Accounting concept in accounting | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 5 | Basic accounting equation | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 6 | Learns the Uniform Chart of Accounts, Value Added Tax | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Learns the beginning of the period inventory and the balance sheet from the inventory. | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Learns the general temporary temperament | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 10 | learn balance sheet | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Tartışma |
| 11 | Learns the balance sheet (continued) | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 12 | Learns the income statement | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 13 | Learns the income statement (continued) | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Result accounts (Income statement accounts) | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 15 | Learns the transactions to be done in an accounting period | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | 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 | ||