TÜRKÇE
ENGLISH
Information
| Code | MUV151 |
| Name | General Accounting I |
| Term | 2024-2025 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | VK Vocational Knowledge Courses C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. EBUBEKİR ALYU |
| Course Instructor |
Öğr. Gör.Dr. EBUBEKİR ALYU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Understanding of economic life, understanding the economic concepts used in everyday life and learning rationality in economic decision processes.
Course Content
Economic concepts, economic systems, demand, changes in demand, Market Demand, Supply, changes in supply, market supply, demand, supply and flexibility, the market equilibrium, consumer balance, the balance of producer, production costs, market variations (full competitive markets, monopoly market)
Course Precondition
None
Resources
Lecture notes
Notes
Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the relationship between business activities and accounting. |
| LO02 | Reveals the differences between the concepts of income and expense and account. |
| LO03 | Prepares the Balance Sheet and Income Statement. |
| LO04 | Makes journal and general ledger entries as shown. |
| LO05 | Knows how to arrange the balance sheet. |
| LO06 | It defines the recording methods, supporting documents and the Uniform Accounting System in our country. |
| LO07 | Implement VAT registrations and declaration preparation as shown. |
| LO08 | Records transactions related to accounts in the current asset group in the ledgers. |
| LO09 | In trading businesses, periodic inventory and perpetual inventory methods are used for transactions related to stock buying and selling. |
| LO10 | In trading companies, it calculates the results of transactions related to stock purchase and sale and reports them in the balance sheet and income statement. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 4 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | 3 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 3 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Accounting concept, principles and procedure | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 2 | The basic accounting equation, the balance sheet and income statement | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 3 | Account concept, action of accounts, double account system and impact of financial cases to balance sheet | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 4 | Accounting record means, daybook, ledge book and inventory book | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 5 | Accounting process and Uniform Chart Accounts Plan | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 6 | Record methods in our country and documents proves | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 7 | Record of VAT and its methods in practise | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Exercises-I | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 10 | Stocks; raw product, semifinished-finished product and product | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 11 | Trade goods, financial events relative to selling and buying | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 12 | Perpetual inventory method | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 13 | Periodic inventory method | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 14 | Exercises-II | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 15 | Monograph | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Repeat | 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||