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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | YLY239 |
| Name | General Accounting |
| Term | 2025-2026 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Levent YÜLEK |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The general aim of this course is to give students basic accounting knowledge and to gain the ability to make accounting records.
Course Content
Basic concepts of accounting, basic and additional financial statements, account concept, chart of accounts, current assets
Course Precondition
None
Resources
Genel Muhasebe, Kamuran Soylu
Notes
Genel Muhasebe, Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learns the definition and functions of accounting |
| LO02 | Explains the principles guiding accounting practice |
| LO03 | Explains the terms used in accounting |
| LO04 | Establishes the basic accounting equation |
| LO05 | Organises the balance sheet and income statement |
| LO06 | Organises the inventory and balance sheet at the beginning of the period |
| LO07 | Lists the transactions to be made in an accounting period |
| LO08 | Makes accounting records |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Defines theoretical and applied information about local governments. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists problem solving methods and techniques related to the field. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explains topics such as management concepts and functions and the manager's job and characteristics. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Evaluates the accuracy and up-to-dateness of the information related to the field. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to identify, define and solve problems related to the field. | 5 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Examines the events and facts related to the field with scientific methods and techniques by using the theoretical and applied knowledge gained. | 3 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Interprets the data obtained about the field. | 4 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Offers solutions to the problems encountered in the field. | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Gains the ability to work individually and in groups related to his/her field. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Explains Atatürk's Principles and History of Revolution. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Become inquisitive and enquiring. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gain awareness of lifelong learning. | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Have a good ability to use Turkish. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses his/her thoughts in writing and orally in line with the basic knowledge he/she has on issues related to local governments. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have sufficient foreign language knowledge in the field. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Uses the software and hardware required by the field. | |
| PLO17 | Yetkinlikler - Öğrenme Yetkinliği | Retains the overall benefit of society under the authority of elected political representatives. | |
| PLO18 | Yetkinlikler - Öğrenme Yetkinliği | Will have sufficient awareness of the universality of social rights, social justice, quality and cultural values, environmental protection and ethics. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course introduction | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 2 | Definition of accounting, Generally Accepted Accounting Principles | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 3 | Explanation of terms used in accounting | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Account concept in accounting | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 5 | Basic accounting equation | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Learns the Uniform Chart of Accounts, Value Added Tax | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 7 | Learns the inventory at the beginning of the period and the balance sheet from the inventory | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Learns the general temporary trial balance | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 10 | Learns the balance sheet | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 11 | Learns the balance sheet (continues) | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Learns the income statement | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Learns the income statement (continues) | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Learns the result accounts (income statement accounts) | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 15 | Learns the transactions to be made in an accounting period | Preparing for the lesson by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | exam preparation with sample solution for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | exam preparation with sample solution for the exam | 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 | 1 | 14 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 12 | 12 |
| Total Workload (Hour) | 76 | ||
| Total Workload / 25 (h) | 3,04 | ||
| ECTS | 3 ECTS | ||