TÜRKÇE
ENGLISH
Information
| Code | YDT105 |
| Name | General 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. AYHAN SAYĞI |
| Course Instructor |
Öğr. Gör. AYHAN SAYĞI
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to teach students the bank transactions and accounting records.
Course Content
To learn the basic concepts of accounting, to learn the financial tables, to learn the books used in accounting, to learn the documents used in accounting, to learn the accounting documents, to learn the accounting procedures, to register the accounts of fixed assets, to register short term liability accounts. , Saving Long Term Liabilities Accounts, Saving Equity Accounts, Saving Income Statement and Cost Accounts, Editing Accounting Statements, Organizing Sector-Based Sample Application
Course Precondition
None
Resources
1. Genel Muhasebe İlkeler Ve Uygulamalar, Prof. Dr. Veyis Naci TANIŞ, 10. Baskı, Karahan Kitapevi, 2017. 2. Prof.Dr. Melih ERDOĞAN, Genel Muhasebe Anadolu AÖF yayınları 3. Prof. Dr. TURAN ÖNDEŞ, Genel Muhasebe Atatürk AÖF yayınları
Notes
Digital resources, Lecture Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Creates the chart of accounts used in the accounting process. |
| LO02 | Prepares balance sheet from the basic financial statements produced in the accounting information system. |
| LO03 | Organizes the books and records used in the accounting information system. |
| LO04 | Performs transactions related to the accounts used in the accounting information system. |
| LO05 | Accounting information system manages the information processing process. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students explain the basic concepts of business, economics, accounting, basic law, foreign trade legislation and transactions in the field of foreign trade. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students use their professional knowledge in the field of foreign trade in decision-making, implementation and behavior processes. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Students know the dynamics in the field of foreign trade. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Students perform their professional duties and responsibilities with their knowledge and skills in the field of foreign trade. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Students take responsibility as a team member for solving problems in the field of foreign trade. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Students critically evaluate professional knowledge and skills in the field of foreign trade. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Students are aware of the necessity of lifelong learning in accordance with the dynamic structure of the foreign trade area. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Students develop their professional knowledge and skills to adapt to the changes in foreign trade. | 3 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students convey their thoughts, suggestions, professional knowledge and skills in the field of foreign trade to the relevant people in the communication process, in writing and orally. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students perform their professional duties and responsibilities in the field of foreign trade in accordance with teamwork. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students acquire foreign language knowledge at a level to perform their professional duties and responsibilities in the field of foreign trade. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students use information and communication technology tools and other professional tools and techniques to perform their professional duties and responsibilities in the field of foreign trade. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Students perform their professional duties and responsibilities in the field of foreign trade in accordance with social rules. | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | With their entrepreneurial identity, students perform their professional duties and responsibilities in the field of foreign trade in accordance with universal human values. | 3 |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Students perform their professional duties and responsibilities in the field of foreign trade in accordance with the objectives of Atatürk's Principles and Revolutions. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Applying the accounting procedures and principles | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 2 | Forming main and sub-accounts transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 3 | Take out inventory | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 4 | Preparing the opening entry | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 5 | Opening balance transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 6 | Closing balance transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 7 | Ledger accounts | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 8 | Mid-Term Exam | Related issues from the course materials should be read. | Ölçme Yöntemleri: Yazılı Sınav, Ödev, Performans Değerlendirmesi |
| 9 | Preparing general ledger transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 10 | Organizing mid-term trial balances | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 11 | Arranging the end of term trial balance | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 12 | Current asset accounts | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 13 | Posting transactions in current asset accounts | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 14 | Non-current asset accounts | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 15 | Non-current asset registering transactions | Related issues from the course materials should be read. | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | 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 | ||