Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | İŞY1127620 | Fall Semester | 3+0 | 3 | 4 |
| Course Program | Perşembe 12:00-12:45 Perşembe 12:45-13:30 Perşembe 13:30-14:15 |
| 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. Nuri GÜLTEKİN |
| 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 | Have knowledge to follow the scientific information about the business management literature, the ability of assessment and apply about the whole current business functions . | X | |||||
| 2 | Have the theoretical ability to establish a relationship among business management literature and other related disciplines. | X | |||||
| 3 | Students recognize and comment the mathematical calculations, the accounting records and financial analysis concerning their business activities. | X | |||||
| 4 | Have the knowledge and equipment to follow the relevant legislation and fulfill the legal responsibility of the company. | X | |||||
| 5 | Have knowledge about economic literature in order to manage resources of the company effectively. | X | |||||
| 6 | Have the ability to develop innovative recommendations about solutions regarding the problems faced by the management, production and marketing. | X | |||||
| 7 | Students able to identify, analyze and propose solutions to the problems about the issues related to the field at a basic level studies. | X | |||||
| 8 | Have a perspective to evaluate with a critical approach the basic level of knowledge and skills about the functions carried out by a company, compare the situations faced in business and literature, include the experiences on their learning process. | X | |||||
| 9 | Students follow and evaluate national and international developments regarding the business operations. | X | |||||
| 10 | Students able to communicate by expressing ideas and knowledge stating clearly and concisely both orally and in writing. | X | |||||
| 11 | Students effectively use the Turkish language in written and oral communication. | X | |||||
| 12 | Students have professional foreign language to do international correspondence in the field. | X | |||||
| 13 | Have ability to use communication technologies effectively that can helpful in business life. | X | |||||
| 14 | Aware to adopt a quality-oriented approach in the operating activities and use in application as well. | X | |||||
| 15 | Comply with the laws and rules of professional ethics about their personal responsibilities. | X | |||||
| 16 | Students aware that business activities should respect on public health, environmental protection and job security issues also in their professional decisions take into consideration these issues. | 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 | 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 | İŞY1127620 | Fall Semester | 3+0 | 3 | 4 |
| Course Program | Perşembe 12:00-12:45 Perşembe 12:45-13:30 Perşembe 13:30-14:15 |
| 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. Nuri GÜLTEKİN |
| 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 | Have knowledge to follow the scientific information about the business management literature, the ability of assessment and apply about the whole current business functions . | X | |||||
| 2 | Have the theoretical ability to establish a relationship among business management literature and other related disciplines. | X | |||||
| 3 | Students recognize and comment the mathematical calculations, the accounting records and financial analysis concerning their business activities. | X | |||||
| 4 | Have the knowledge and equipment to follow the relevant legislation and fulfill the legal responsibility of the company. | X | |||||
| 5 | Have knowledge about economic literature in order to manage resources of the company effectively. | X | |||||
| 6 | Have the ability to develop innovative recommendations about solutions regarding the problems faced by the management, production and marketing. | X | |||||
| 7 | Students able to identify, analyze and propose solutions to the problems about the issues related to the field at a basic level studies. | X | |||||
| 8 | Have a perspective to evaluate with a critical approach the basic level of knowledge and skills about the functions carried out by a company, compare the situations faced in business and literature, include the experiences on their learning process. | X | |||||
| 9 | Students follow and evaluate national and international developments regarding the business operations. | X | |||||
| 10 | Students able to communicate by expressing ideas and knowledge stating clearly and concisely both orally and in writing. | X | |||||
| 11 | Students effectively use the Turkish language in written and oral communication. | X | |||||
| 12 | Students have professional foreign language to do international correspondence in the field. | X | |||||
| 13 | Have ability to use communication technologies effectively that can helpful in business life. | X | |||||
| 14 | Aware to adopt a quality-oriented approach in the operating activities and use in application as well. | X | |||||
| 15 | Comply with the laws and rules of professional ethics about their personal responsibilities. | X | |||||
| 16 | Students aware that business activities should respect on public health, environmental protection and job security issues also in their professional decisions take into consideration these issues. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |