To provide knowledge about basic principles of accounting
Course Content
This course contains; Basic terminology and principles of accounting,Accounting records and uniform accounting system,Process of assets and liabilities,Process of financial assets and current and non-current assets,Content of foreign assets and process of proprietorship accounts,Income accounts and their process,Outcome accounts and their process,Issuing of basic financial accounts-income table,Issuing of basic financial accounts-balance sheet,Processing of cost accounts,Inventory procedures and amortisation,Year-end procedure in accounting,Evaluation of financial position of the organisation,General accounting law and principles.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1.Define accounting science.
12, 16, 9
A
2. Explain the importance and role of accountants for businesses.
12, 16, 9
A
3. They explain and explain the basic principles and principles of accounting.
14, 16, 9
A
4. Financial tables used in accounting are disclosed and explanations
14, 9
A
Teaching Methods:
12: Problem Solving Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Basic terminology and principles of accounting
Lecture Notes
2
Accounting records and uniform accounting system
Lecture Notes
3
Process of assets and liabilities
Lecture Notes
4
Process of financial assets and current and non-current assets
Lecture Notes
5
Content of foreign assets and process of proprietorship accounts
Lecture Notes
6
Income accounts and their process
Lecture Notes
7
Outcome accounts and their process
Lecture Notes
8
Issuing of basic financial accounts-income table
Lecture Notes
9
Issuing of basic financial accounts-balance sheet
Lecture Notes
10
Processing of cost accounts
Lecture Notes
11
Inventory procedures and amortisation
Lecture Notes
12
Year-end procedure in accounting
Lecture Notes
13
Evaluation of financial position of the organisation
Lecture Notes
14
General accounting law and principles
Lecture Notes
Resources
Instructor's lecture notes
1.Sevilengül, Orhan,2013, Genel Muhasebe, GAZİ YAYINEVİ
2.Koç Yalkın, Yüksel,2006,Genel Muhasebe-İlkeler ve Uygulamalar, NOBEL AKADEMİK YAYINCILIK
3.Gökçen, Gürbüz,2013, Genel Muhasebe
İlkeler ve Tekdüzen Hesap Planı Uygulamaları, BETA YAYINLARI
4.Sözen, Mustafa. Kılıç, İlhan, Tamamı Çözümlü Genel Muhasebe Problemleri, GAZİ YAYINEVİ
5.Yükçü, Süleyman,2013, Yeni TTK Uyumlu TMS ve UFRS Örnekli Genel Muhasebe, ALTIN NOKTA YAYINLARI
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
The student acquires theoretical and practical knowledge related to his field at a basic level.
X
2
The student owns information about moral discipline and ethical rules related to his field.
X
3
The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies.
X
4
The student manages a duty independently by using the knowledge about his field at a basic level.
X
5
The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning.
X
6
The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires.
7
The student complies with and contributes to quality management and processes.
X
8
The student has sufficient consciousness about individual and public health, environmental protection and work safety issues.
9
The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities.
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
2
28
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
30
30
General Exam
1
40
40
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
98
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(98/30)
3
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
ACCOUNTING
-
Spring Semester
2+0
2
3
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Assist.Prof. Selman DURAN
Name of Lecturer(s)
Lect. Nuri GÜLTEKİN
Assistant(s)
Aim
To provide knowledge about basic principles of accounting
Course Content
This course contains; Basic terminology and principles of accounting,Accounting records and uniform accounting system,Process of assets and liabilities,Process of financial assets and current and non-current assets,Content of foreign assets and process of proprietorship accounts,Income accounts and their process,Outcome accounts and their process,Issuing of basic financial accounts-income table,Issuing of basic financial accounts-balance sheet,Processing of cost accounts,Inventory procedures and amortisation,Year-end procedure in accounting,Evaluation of financial position of the organisation,General accounting law and principles.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1.Define accounting science.
12, 16, 9
A
2. Explain the importance and role of accountants for businesses.
12, 16, 9
A
3. They explain and explain the basic principles and principles of accounting.
14, 16, 9
A
4. Financial tables used in accounting are disclosed and explanations
14, 9
A
Teaching Methods:
12: Problem Solving Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Basic terminology and principles of accounting
Lecture Notes
2
Accounting records and uniform accounting system
Lecture Notes
3
Process of assets and liabilities
Lecture Notes
4
Process of financial assets and current and non-current assets
Lecture Notes
5
Content of foreign assets and process of proprietorship accounts
Lecture Notes
6
Income accounts and their process
Lecture Notes
7
Outcome accounts and their process
Lecture Notes
8
Issuing of basic financial accounts-income table
Lecture Notes
9
Issuing of basic financial accounts-balance sheet
Lecture Notes
10
Processing of cost accounts
Lecture Notes
11
Inventory procedures and amortisation
Lecture Notes
12
Year-end procedure in accounting
Lecture Notes
13
Evaluation of financial position of the organisation
Lecture Notes
14
General accounting law and principles
Lecture Notes
Resources
Instructor's lecture notes
1.Sevilengül, Orhan,2013, Genel Muhasebe, GAZİ YAYINEVİ
2.Koç Yalkın, Yüksel,2006,Genel Muhasebe-İlkeler ve Uygulamalar, NOBEL AKADEMİK YAYINCILIK
3.Gökçen, Gürbüz,2013, Genel Muhasebe
İlkeler ve Tekdüzen Hesap Planı Uygulamaları, BETA YAYINLARI
4.Sözen, Mustafa. Kılıç, İlhan, Tamamı Çözümlü Genel Muhasebe Problemleri, GAZİ YAYINEVİ
5.Yükçü, Süleyman,2013, Yeni TTK Uyumlu TMS ve UFRS Örnekli Genel Muhasebe, ALTIN NOKTA YAYINLARI
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
The student acquires theoretical and practical knowledge related to his field at a basic level.
X
2
The student owns information about moral discipline and ethical rules related to his field.
X
3
The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies.
X
4
The student manages a duty independently by using the knowledge about his field at a basic level.
X
5
The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning.
X
6
The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires.
7
The student complies with and contributes to quality management and processes.
X
8
The student has sufficient consciousness about individual and public health, environmental protection and work safety issues.
9
The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities.
