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Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV151 |
| Name | General Accounting I |
| Term | 2018-2019 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. EBUBEKİR ALYU |
| Course Instructor |
Öğr. Gör. Dr. EBUBEKİR ALYU
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Understanding of economic life, understanding the economic concepts used in everyday life and learning rationality in economic decision processes.
Course Content
Economic concepts, economic systems, demand, changes in demand, Market Demand, Supply, changes in supply, market supply, demand, supply and flexibility, the market equilibrium, consumer balance, the balance of producer, production costs, market variations (full competitive markets, monopoly market)
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Able to delianete affair of accountig and balencesheet with bussiness actions |
| LO02 | Able to learn income expens and account conceps |
| LO03 | Able to compose balance sheet and income statement |
| LO04 | Able to compose records of joumal entry and ledger |
| LO05 | ble to regulate balance |
| LO06 | Able to delineate to uniform accounting system and record procedure conclusiye presumption in our country |
| LO07 | Able to lavout declaration form after know to vat |
| LO08 | Able to haverecord to boks of actions about current asset accaunts |
| LO09 | Able to record to boks actions relative to stocks selling buying at commercial enterprise as manage to discrete periodical inventory methods |
| LO10 | Able to make a report in balence sheet and income statement as to compute issue of actions relative to stock selling buying at commercial enterprise |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 4 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | 3 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 3 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Accounting concept, principles and procedure | Repeat and research | |
| 2 | The basic accounting equation, the balance sheet and income statement | Repeat and research | |
| 3 | Account concept, action of accounts, double account system and impact of financial cases to balance sheet | Repeat and research | |
| 4 | Accounting record means, daybook, ledge book and inventory book | Repeat and research | |
| 5 | Accounting process and Uniform Chart Accounts Plan | Repeat and research | |
| 6 | Record methods in our country and documents proves | Repeat and research | |
| 7 | Record of VAT and its methods in practise | Repeat and research | |
| 8 | Mid-Term Exam | Repeat | |
| 9 | Exercises | Repeat and research | |
| 10 | Stocks; raw product, semifinished-finished product and product | Repeat and research | |
| 11 | Trade goods, financial events relative to selling and buying | Repeat and research | |
| 12 | Perpetual inventory method | Repeat and research | |
| 13 | Periodic inventory method | Repeat and research | |
| 14 | Exercises | Repeat and research | |
| 15 | Monograph | Repeat and research | |
| 16 | Term Exams | Repeat | |
| 17 | Term Exams | Repeat |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||