Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | - | Fall Semester | 3+0 | 3 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Required |
| Course Coordinator | Lect. Nuri GÜLTEKİN |
| Name of Lecturer(s) | Lect. Gülnihal TORAMANLI |
| Assistant(s) | |
| Aim | It is aimed to teach the transactions that should be done for the recording and reporting of commercial transactions in order to monitor, control, manage the financial situation of the enterprises and to shed light on the decisions to be taken by the managers. At the end of the course, it is aimed that the student will be able to make accounting records of any commercial transaction. |
| Course Content | This course contains; Definition of accounting, accounting principles and concepts, laws and principles which must be complied while recording accounts,,Uniform chart of accounts, accounting system starting from establishment of a company and annual process, financial statements,,Current assets accounts, buying and selling accounting records, VAT accounts, information about VAT declaration, the monthly balance,,Examples of current assets accounts and monographs,,Examples of fixed assets accounts and monographs,,Depreciation calculations,,Examples of applications related to inventory costs,,Calculation of invoice substitute documents and accounting records, information about payroll and the withholding tax return,,Examples of short-term and long-term liabilities accounts and monographs,,Examples of shareholder's equity accounts and monographs,,Examples of income accounts and monographs,,Examples of expense accounts and monographs,,Closing cost accounts via reflection accounts in end of periods, teaching the difference between 7/A and 7/B in uniform chart of accounts, creating balance sheet and income statement,,Application of an annual process and creation of post-closing trial balance and financial statements.. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1. Will be able to interpret the basic principles and concepts of accountancy. | 6, 9 | A |
| 2. It will be able to create financial statements and financial statements of the enterprises | 6, 9 | A |
| 3. He will be able to use accounting documents and books. | 6, 9 | A |
| 4. Define accounting information systems. | 6, 9 | A |
| 5. They will be able to show the accounting processes and cycles until the financial statements are prepared and submitted. | 6, 9 | A |
| Teaching Methods: | 6: Experiential Learning, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Definition of accounting, accounting principles and concepts, laws and principles which must be complied while recording accounts, | |
| 2 | Uniform chart of accounts, accounting system starting from establishment of a company and annual process, financial statements, | |
| 3 | Current assets accounts, buying and selling accounting records, VAT accounts, information about VAT declaration, the monthly balance, | |
| 4 | Examples of current assets accounts and monographs, | |
| 5 | Examples of fixed assets accounts and monographs, | |
| 6 | Depreciation calculations, | |
| 7 | Examples of applications related to inventory costs, | |
| 8 | Calculation of invoice substitute documents and accounting records, information about payroll and the withholding tax return, | |
| 9 | Examples of short-term and long-term liabilities accounts and monographs, | |
| 10 | Examples of shareholder's equity accounts and monographs, | |
| 11 | Examples of income accounts and monographs, | |
| 12 | Examples of expense accounts and monographs, | |
| 13 | Closing cost accounts via reflection accounts in end of periods, teaching the difference between 7/A and 7/B in uniform chart of accounts, creating balance sheet and income statement, | |
| 14 | Application of an annual process and creation of post-closing trial balance and financial statements. |
| Resources |
| FEYİZ, Mehmet Ali, General Accounting, Ekin Publications, 2014 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Describe the basic concepts and applications of the Foreign Trade. | ||||||
| 2 | Have a basic knowledge of export and customs regulations. | X | |||||
| 3 | Have information about the basic method used in accounting and its applications in the business world. | X | |||||
| 4 | Recognize the marketing functions and its practices in business world, do market research and use marketing communication that they require. | X | |||||
| 5 | Have knowledge about international marketing strategies, international trade formations and international trade policies. | ||||||
| 6 | Have knowledge of the logistics management associated with Foreign Trade. | ||||||
| 7 | Have knowledge of Foreign Trade finance. | X | |||||
| 8 | Have the basic knowledge of business administration and have the vision of international business system. | X | |||||
| 9 | Have the basic information about the law profession. | ||||||
| 10 | Apply the study area knowledge on the Foreign Trade in individual procedures. | X | |||||
| 11 | In the framework of lifelong learning attitude, be conscious of the need to adapt to changes in the industry. | X | |||||
| 12 | Use the knowledge and skills about the study field to inform related individuals, organizations and stakeholders. | X | |||||
| 13 | Carry out social responsibility projects related to study areas. | ||||||
| 14 | Implement code of ethics in customer relations and in communication with colleagues. | X | |||||
| 15 | Use the acquired knowledge about Foreign Trade effectively. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 3 | 42 | |||
| Guided Problem Solving | 14 | 2 | 28 | |||
| Resolution of Homework Problems and Submission as a Report | 14 | 2 | 28 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 7 | 7 | |||
| General Exam | 1 | 14 | 14 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 119 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(119/30) | 4 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | - | Fall Semester | 3+0 | 3 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Required |
| Course Coordinator | Lect. Nuri GÜLTEKİN |
| Name of Lecturer(s) | Lect. Gülnihal TORAMANLI |
| Assistant(s) | |
| Aim | It is aimed to teach the transactions that should be done for the recording and reporting of commercial transactions in order to monitor, control, manage the financial situation of the enterprises and to shed light on the decisions to be taken by the managers. At the end of the course, it is aimed that the student will be able to make accounting records of any commercial transaction. |
| Course Content | This course contains; Definition of accounting, accounting principles and concepts, laws and principles which must be complied while recording accounts,,Uniform chart of accounts, accounting system starting from establishment of a company and annual process, financial statements,,Current assets accounts, buying and selling accounting records, VAT accounts, information about VAT declaration, the monthly balance,,Examples of current assets accounts and monographs,,Examples of fixed assets accounts and monographs,,Depreciation calculations,,Examples of applications related to inventory costs,,Calculation of invoice substitute documents and accounting records, information about payroll and the withholding tax return,,Examples of short-term and long-term liabilities accounts and monographs,,Examples of shareholder's equity accounts and monographs,,Examples of income accounts and monographs,,Examples of expense accounts and monographs,,Closing cost accounts via reflection accounts in end of periods, teaching the difference between 7/A and 7/B in uniform chart of accounts, creating balance sheet and income statement,,Application of an annual process and creation of post-closing trial balance and financial statements.. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1. Will be able to interpret the basic principles and concepts of accountancy. | 6, 9 | A |
| 2. It will be able to create financial statements and financial statements of the enterprises | 6, 9 | A |
| 3. He will be able to use accounting documents and books. | 6, 9 | A |
| 4. Define accounting information systems. | 6, 9 | A |
| 5. They will be able to show the accounting processes and cycles until the financial statements are prepared and submitted. | 6, 9 | A |
| Teaching Methods: | 6: Experiential Learning, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Definition of accounting, accounting principles and concepts, laws and principles which must be complied while recording accounts, | |
| 2 | Uniform chart of accounts, accounting system starting from establishment of a company and annual process, financial statements, | |
| 3 | Current assets accounts, buying and selling accounting records, VAT accounts, information about VAT declaration, the monthly balance, | |
| 4 | Examples of current assets accounts and monographs, | |
| 5 | Examples of fixed assets accounts and monographs, | |
| 6 | Depreciation calculations, | |
| 7 | Examples of applications related to inventory costs, | |
| 8 | Calculation of invoice substitute documents and accounting records, information about payroll and the withholding tax return, | |
| 9 | Examples of short-term and long-term liabilities accounts and monographs, | |
| 10 | Examples of shareholder's equity accounts and monographs, | |
| 11 | Examples of income accounts and monographs, | |
| 12 | Examples of expense accounts and monographs, | |
| 13 | Closing cost accounts via reflection accounts in end of periods, teaching the difference between 7/A and 7/B in uniform chart of accounts, creating balance sheet and income statement, | |
| 14 | Application of an annual process and creation of post-closing trial balance and financial statements. |
| Resources |
| FEYİZ, Mehmet Ali, General Accounting, Ekin Publications, 2014 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Describe the basic concepts and applications of the Foreign Trade. | ||||||
| 2 | Have a basic knowledge of export and customs regulations. | X | |||||
| 3 | Have information about the basic method used in accounting and its applications in the business world. | X | |||||
| 4 | Recognize the marketing functions and its practices in business world, do market research and use marketing communication that they require. | X | |||||
| 5 | Have knowledge about international marketing strategies, international trade formations and international trade policies. | ||||||
| 6 | Have knowledge of the logistics management associated with Foreign Trade. | ||||||
| 7 | Have knowledge of Foreign Trade finance. | X | |||||
| 8 | Have the basic knowledge of business administration and have the vision of international business system. | X | |||||
| 9 | Have the basic information about the law profession. | ||||||
| 10 | Apply the study area knowledge on the Foreign Trade in individual procedures. | X | |||||
| 11 | In the framework of lifelong learning attitude, be conscious of the need to adapt to changes in the industry. | X | |||||
| 12 | Use the knowledge and skills about the study field to inform related individuals, organizations and stakeholders. | X | |||||
| 13 | Carry out social responsibility projects related to study areas. | ||||||
| 14 | Implement code of ethics in customer relations and in communication with colleagues. | X | |||||
| 15 | Use the acquired knowledge about Foreign Trade effectively. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |