TÜRKÇE
ENGLISH
Information
| Code | TUR226 |
| Name | General Accounting |
| Term | 2022-2023 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
With this course, it is aimed to provide the student with the ability to make relevant accounting records by learning the process related to accounting transactions.
Course Content
In this course, the basic concepts of accounting as well as the fundemental tables such as balance sheet, income statement, single-and double-sided documents will be examined.
Course Precondition
None
Resources
General Accounting-İbrahim LAZOL
Notes
Examples of monographs to be prepared during the term, applications.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize fundamental conception and documentary material |
| LO02 | Express frame of reference regarding balance sheet and income statements |
| LO03 | Arrange preclosing trial balance. |
| LO04 | Categorize the codes in the uniform chart of accounts. |
| LO05 | Categorize transactions by accounts. |
| LO06 | Realize journal entries for the accounting process. |
| LO07 | Explain the types of invoices. |
| LO08 | Prepareing different types of invoices. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Transfers basic information about theories, facts, concepts and principles related to tourism and hotel management. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explains information about legal regulations, professional standards and practices in the field of tourism and hotel management. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Transfer information about the internal and external environmental factors of organizations in the field of tourism and hotel management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Transfers information about service processes and operations in the field of tourism and hotel management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explains the planning, organization, execution, coordination and control functions of tourism and hotel management management. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses the knowledge acquired in the field of tourism and hotel management in the business environment and profession. | 2 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Uses the physical environment, tools and technologies related to the field of tourism and hotel management. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Uses a foreign language at a level to understand guest requirements and professional international terms of the tourism industry. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Have basic computer usage knowledge and knowledge about information systems used in hotel businesses and the ability to use these software. | 2 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a team member. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Establishes effective interpersonal and intercultural communication. | 1 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Regularly conducts health, safety and risk assessments in the field of tourism and hotel management. | |
| PLO13 | Bilgi - Kuramsal, Olgusal | Protects the natural environment by adhering to ethical values. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | Pays attention to personal care, hygiene, clothing and appearance. | |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Continuously develops knowledge, skills and competencies in the field of tourism and hotel management. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Have the ability to think critically, produce alternative solutions and analyze information by obtaining information from different sources. | 2 |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Communicates effectively with guests and collaborators through written and verbal expression. | 1 |
| PLO18 | Beceriler - Bilişsel, Uygulamalı | Acts in accordance with social, scientific and professional ethical values. | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic concepts of accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Basic accounting equivalence and sample applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 3 | Concept account and operation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Uniform system of accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Adjust opening entry | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Opening up the balance sheet | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 7 | Record working assets I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Record working assets II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 10 | Record fixed assets I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 11 | Record fixed assets II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 12 | Prepare an invoice | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 13 | Organize large notebooks | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Preparation of General Temporary Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama, Soru-Cevap |
| 15 | Monographs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||