TÜRKÇE
ENGLISH
Information
| Code | EEY101 |
| Name | Principles of Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 4 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.Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör.Dr. ABDULAZİZ SAVUN
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to provide students with the recording, analysis and interpretation of financial events using the basic principles of accounting and the recording system. At the end of the course, it is aimed for students to gain the ability to understand the general accounting process, prepare and interpret financial statements, and relate accounting information to situations specific to the real estate sector.
Course Content
General information in the accounting system, Balance sheet accounts, Stock recording methods - Periodic inventory method, Income Statement Accounts, Cost of Sales, End-of-period transactions,
Course Precondition
None
Resources
Genel Muhasebe: İlke ve Uygulamalar, Prof. Dr. Veyis Naci Tanış, 7.Baskı, KarahanKitabevi. Finansal Muhasebe, Prof.Dr. Fehmi Karasioğlu, 3.Baskı, Nobel Yayınevi.
Notes
Abdulaziz SAVUN, Lecturer Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Gains theoretical and practical knowledge and skills in the field of accounting and uses this information in the accounting process. |
| LO02 | Lists the processes of identifying, collecting and recording data required for accounting. |
| LO03 | Learns accounting procedures and principles and applies them to accounting transactions. |
| LO04 | Ticari işlemlere ilişkin faaliyetleri muhasebe sistemine uygun olarak kaydeder. |
| LO05 | Creates the required main and sub-accounts and makes arrangements in line with the chart of accounts. |
| LO06 | Prepares financial statements as the output of the accounting process. |
| LO07 | Makes inferences by evaluating financial statements. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Apply general economic knowledge to business processes by performing economic analyses in the real estate sector. | |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | Uses basic level computer software and hardware effectively in accordance with professional requirements. | |
| PLO03 | Yetkinlikler - Alana Özgü Yetkinlik | It effectively carries out the management of real estate, purchase-sale transactions, and marketing processes. | |
| PLO04 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer theoretical knowledge to the problem solving process. | 1 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Fulfills the duties undertaken within the framework of professional ethics, sense of responsibility and self-confidence. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | It follows sectoral developments with an approach open to change and innovation and integrates them into business life. | 2 |
| PLO07 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students can manage the processes in mother tongue and foreign languages by using the effective communication skills and information and communication tools. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have the ability to report and interpret the tasks given in the field of professional practice as desired. | 3 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Knows the legal regulations needed in the field of real estate management and applies them in professional processes. | 1 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes real estate value determination processes, conducts market research and makes solution-oriented decisions. | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Has technical knowledge about the immovable and can carry out technical information based supervision applications. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Manages real estate production and development activities. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General information in accounting system | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 2 | Balance Sheet Accounts-Current Assets | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 3 | Balance Sheet Accounts-Non-Current Assets | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 4 | Balance Sheet Accounts-Foreign Resources | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 5 | Balance Sheet Accounts-Equity Capital | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 6 | stock registration methods-Intermittent inventory method | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 7 | stock registration methods-Continuous inventory method | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 8 | Mid-Term Exam | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Income Statement -Accounts-GROSS SALES | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 10 | Income Statement Accounts-COST OF SALES | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 11 | Income Statement Accounts-OPERATING EXPENSES | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 12 | Prepare Balance Sheet-prepare an inventory | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 13 | Prepare Balance Sheet-period end transactions | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 14 | Prepare Income Statement-determination of cost of sales | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 15 | Prepare Income Statement-determination of net profit for the period | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, 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 | 2 | 28 |
| 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) | 108 | ||
| Total Workload / 25 (h) | 4,32 | ||
| ECTS | 4 ECTS | ||