TÜRKÇE
ENGLISH
Information
| Code | MV153 |
| Name | General Accounting I |
| Term | 2024-2025 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-2 (T-A) (17 Week) |
| ECTS | 5 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.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aim to learn bank transaction and accounting reports.
Course Content
In this course, the basic concepts of accounting as well as the fundemental tables such as balance sheet, income statement, single-and double-sided documents will be examined.
Course Precondition
None
Resources
General Accounting-İbrahim LAZOL
Notes
Examples of monographs to be prepared during the term, applications.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognizing fundamental conception and documentary material |
| LO02 | Expressing frame of reference regarding balance sheet and income statements |
| LO03 | Arranging preclosing trial balance. |
| LO04 | Categorizing the codes in the uniform chart of accounts. |
| LO05 | Categorizing transactions by accounts. |
| LO06 | Realizing journal entries for the accounting process. |
| LO07 | Explaining the types of invoices. |
| LO08 | Preparing different types of invoices. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | 3 |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Application style and principles of Accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Basic accounting equivalence and sample applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Concept account and operation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Compose basic and sub account | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 5 | Adjust opening entry | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 6 | Opening up the balance sheet | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 7 | Classification current assets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Record working assets | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 10 | Classification of fixed assets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | Record fixed assets | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Prepare an invoice | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 13 | Ledger book preparation | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 14 | General trial preparation | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 15 | Monograph | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | 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 | 1 | 3 | 3 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 125 | ||
| Total Workload / 25 (h) | 5,00 | ||
| ECTS | 5 ECTS | ||