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Information
| Code | MVU119 |
| Name | General Accounting-I |
| Term | 2023-2024 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 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
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (B Group) (Ins. in Charge) |
Course Goal / Objective
It is to arrange financial accounting records, financial statements and to check the accuracy of the accounting accounts.
Course Content
Accounting, definition, functions, concepts, accounting record system, financial statements and controlling the accuracy of accounting accounts
Course Precondition
None
Resources
General Accounting Principles and Practices Veyis Naci TANIŞ
Notes
General Accounting and Uniform Chart of Accounts Application Examples İsmail Özçelik-Erdoğan Avder
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | 1) Explain the definition and functions of accounting. |
| LO02 | 2) Explain the basic concepts and accounting principles of accounting. |
| LO03 | 3)Explains the terms collection, payment, revenue, expenditure, income and expense. |
| 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)Explains the accounting chart of accounts and explains the accounts that must be used according to the tax procedure law and TMS/TFRS. |
| 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 the accounting records of the business during the period. |
| 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. | 2 |
| 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. | 4 |
| 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 | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 2 |
| 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 | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 2 | Basic concepts of accounting and principles of accounting | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 3 | The terms collection, payment, revenue, expenditure, income and expense | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 4 | Basic accounting equation | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 5 | Balance sheet | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 6 | Income statement | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 7 | Cost of sales table | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 8 | Mid-Term Exam | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Description of accounting accounts and features of operation of active and passive accounts | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 10 | Income and expense accounts | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 11 | Accounting chart of accounts | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 12 | Inventory per period | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 13 | Balance sheet at the beginning of the period | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 14 | In-period accounting records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Örnek Olay, Problem Çözme |
| 15 | Arrangement of the general temporary layout | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 16 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing lecture notes | 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 | 4 | 56 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 1 | 1 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 28 | 28 |
| Total Workload (Hour) | 153 | ||
| Total Workload / 25 (h) | 6,12 | ||
| ECTS | 6 ECTS | ||