Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | MLY1127620 | Fall Semester | 3+0 | 3 | 4 |
| Course Program | Cuma 12:45-13:30 Cuma 13:30-14:15 Cuma 14:30-15:15 |
| 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.. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | X | |||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | X | |||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | X | |||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | 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 | MLY1127620 | Fall Semester | 3+0 | 3 | 4 |
| Course Program | Cuma 12:45-13:30 Cuma 13:30-14:15 Cuma 14:30-15:15 |
| 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.. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | X | |||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | X | |||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | X | |||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |