Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | - | Spring Semester | 3+0 | 3 | 5 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Lect. Nuri GÜLTEKİN |
| Name of Lecturer(s) | Lect. Nuri GÜLTEKİN, Assoc.Prof. Faik TANRIKULU |
| Assistant(s) | |
| Aim | Acquiring the ability of being a professional staff; who can meet the needs of accounting and finance departments of accounting and consulting offices which are serving in accounting and tax fields and being capable of creating accounting records, tracing the legislation related to profession and evaluating the importance, functions, basic information and documentation of accounting. |
| 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. | 16, 9 | A |
| 1.1. Recognizes generally accepted accounting principles. | 16, 9 | A |
| 1.2. It uses a uniform ordering plan. | 16, 9 | A |
| 1.3. Describes the types of accountants. | 16, 9 | A |
| 2. It will be able to create financial statements and financial statements of the enterprises | 16, 9 | A |
| 2.1. Explain users of financial statements | 16, 9 | A |
| 3. He will be able to use accounting documents and books. | 16, 9 | A |
| 4. Define accounting information systems. | 16, 9 | A |
| 5. They will be able to show the accounting processes and cycles until the financial statements are prepared and submitted. | 16, 9 | A |
| 5.1. Applies and interprets the accounting procedures in the semester and the end of the semester. | 16, 9 | A |
| Teaching Methods: | 16: Question - Answer Technique, 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 | 1. Students will know basic concepts and theories of both research and application in political science and public administration. | X | |||||
| 2 | 2. Students will be able to analyze facts about politics, political and constitutional systems, and public administration by taking different dimensions into account. They will also be able to understand the causes of new developments and problems in these fields, find solutions for these problems, and think systematically about them. | X | |||||
| 3 | 3. Students will be able to work in processes such as strategic planning, policy making, project productions, auditing, decision making, evaluation and implementation both in public and private sector, political parties, and non-governmental organizations. | X | |||||
| 4 | 4. Students will be able to deal with complexities stemming from natural or social systems and uncertainties about the facts and values. | X | |||||
| 5 | 5. Students will be able to take active roles in teams formed for producing solutions to the problems related to their own majors, manage activities through planning, and do academic research. | X | |||||
| 6 | 6. Students will be able to collect data in their own field, analyze these data by using technology effectively, and evaluate and critically interpret them. | X | |||||
| 7 | 7. Students will be able to use basic concepts and methods that the administrators would need in various fields such as economics, management, international relations, and communication. | X | |||||
| 8 | 8. Students will be able to use Turkish fluently and correctly in scientific and professional studies. They will also be able to read and understand at least one foreign language. | X | |||||
| 9 | 9. Being always open to learning, students will be able to evaluate the facts with a critical approach. | X | |||||
| 10 | 10. Students will be able to take responsibility in developing projects on voluntary basis and actively participate in them. | X | |||||
| 11 | 11. Students will act with an ethical consciousness and have a respect for to human rights. They will be open to communication with people and able to work in cooperation. | X | |||||
| 12 | 12. Students will be able to constitute high performance structures in public and private institutions by using modern management methods and instruments. | X | |||||
| 13 | 13. Students will be able to enable other groups and institutions to participate in policy-making processes, make decisions open to collaboration, and manage negotiation processes. | X | |||||
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 | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 45 | 45 | |||
| General Exam | 1 | 60 | 60 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 147 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(147/30) | 5 | |||||
| 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 | - | Spring Semester | 3+0 | 3 | 5 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Lect. Nuri GÜLTEKİN |
| Name of Lecturer(s) | Lect. Nuri GÜLTEKİN, Assoc.Prof. Faik TANRIKULU |
| Assistant(s) | |
| Aim | Acquiring the ability of being a professional staff; who can meet the needs of accounting and finance departments of accounting and consulting offices which are serving in accounting and tax fields and being capable of creating accounting records, tracing the legislation related to profession and evaluating the importance, functions, basic information and documentation of accounting. |
| 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. | 16, 9 | A |
| 1.1. Recognizes generally accepted accounting principles. | 16, 9 | A |
| 1.2. It uses a uniform ordering plan. | 16, 9 | A |
| 1.3. Describes the types of accountants. | 16, 9 | A |
| 2. It will be able to create financial statements and financial statements of the enterprises | 16, 9 | A |
| 2.1. Explain users of financial statements | 16, 9 | A |
| 3. He will be able to use accounting documents and books. | 16, 9 | A |
| 4. Define accounting information systems. | 16, 9 | A |
| 5. They will be able to show the accounting processes and cycles until the financial statements are prepared and submitted. | 16, 9 | A |
| 5.1. Applies and interprets the accounting procedures in the semester and the end of the semester. | 16, 9 | A |
| Teaching Methods: | 16: Question - Answer Technique, 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 | 1. Students will know basic concepts and theories of both research and application in political science and public administration. | X | |||||
| 2 | 2. Students will be able to analyze facts about politics, political and constitutional systems, and public administration by taking different dimensions into account. They will also be able to understand the causes of new developments and problems in these fields, find solutions for these problems, and think systematically about them. | X | |||||
| 3 | 3. Students will be able to work in processes such as strategic planning, policy making, project productions, auditing, decision making, evaluation and implementation both in public and private sector, political parties, and non-governmental organizations. | X | |||||
| 4 | 4. Students will be able to deal with complexities stemming from natural or social systems and uncertainties about the facts and values. | X | |||||
| 5 | 5. Students will be able to take active roles in teams formed for producing solutions to the problems related to their own majors, manage activities through planning, and do academic research. | X | |||||
| 6 | 6. Students will be able to collect data in their own field, analyze these data by using technology effectively, and evaluate and critically interpret them. | X | |||||
| 7 | 7. Students will be able to use basic concepts and methods that the administrators would need in various fields such as economics, management, international relations, and communication. | X | |||||
| 8 | 8. Students will be able to use Turkish fluently and correctly in scientific and professional studies. They will also be able to read and understand at least one foreign language. | X | |||||
| 9 | 9. Being always open to learning, students will be able to evaluate the facts with a critical approach. | X | |||||
| 10 | 10. Students will be able to take responsibility in developing projects on voluntary basis and actively participate in them. | X | |||||
| 11 | 11. Students will act with an ethical consciousness and have a respect for to human rights. They will be open to communication with people and able to work in cooperation. | X | |||||
| 12 | 12. Students will be able to constitute high performance structures in public and private institutions by using modern management methods and instruments. | X | |||||
| 13 | 13. Students will be able to enable other groups and institutions to participate in policy-making processes, make decisions open to collaboration, and manage negotiation processes. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |