TÜRKÇE
ENGLISH
Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV151 |
| Name | General Accounting I |
| Term | 2020-2021 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 | Uzaktan 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 |
|---|
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 | ||