TÜRKÇE
ENGLISH
Information
| Code | SYB401 |
| Name | Accounting |
| Term | 2022-2023 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. DİLER DOĞRUOL |
| Course Instructor |
Öğr. Gör.Dr. DİLER DOĞRUOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Explain what the accounting to faced for the first time with one of the accounting. Teach for the business and financial transactions, the techniques required for registration, principles and accounting loss, the procedure has to be done by the end of the period from the beginning of the period and regulation of financial statements
Course Content
Primary basis of accounting, accounting data, accounting systems, accounting principles, accounting equation, accounts, inventory, joumal entr, opening entry, balance sheet, trial balance, income statements, statements of profit and loss, accounting fix assets, accounting current assets, year-end inventory, year-end balance sheet, closure of accounts, closing entries, value Added Tax, balance sheet accounts, income statement accounts
Course Precondition
None
Resources
General Accounting For Colleges. Doğruol, D. Akademisyen Publisher, Adana, 2019
Notes
Presentation of lesson
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Acts appropriately with professional ethical standards |
| LO02 | define accounting |
| LO03 | general information about accounting profession |
| LO04 | recognise basic financial tables |
| LO05 | know the uniform chart of accounts |
| LO06 | accounting record of beginning and end of term procedures |
| LO07 | Find and fix acounting errors |
| LO08 | preparing financial statements, to reveal the structure of the enterprise's financial and interpret |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Has advanced knowledge about management and leadership theories and concepts, sports organizations, problems, policies and historical processes in the field of sports management. | |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | Has the ability to transfer information about the field of sports management to employees and colleagues. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Recognizes the sports facilities and technologies, follows their progress and uses information technology in accordance with the sport sciences. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Analysis the internal and external environment of sport organizations, solves its problems and makes decisions in accordance with the changing conditions. | |
| PLO05 | Yetkinlikler - Alana Özgü Yetkinlik | Uses sports culture, philosophy and organizational culture and ethical values in managerial processes. | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Determines organizational goals, objectives and strategies in the working environment. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Applies technical, tactical and managerial skills of sports branches. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicates effectively with professionals and stakeholders. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts research and produces projects in the field of sports management. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Has knowledge of general human anatomy, physiology and nutrition. | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | It analyzes and effectively executes the relations with its stakeholders by applying the management functions of the organization and the institution. | 1 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with ethical values in business and social areas. | 1 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Effectively uses computer programs related to information and communication technologies required by the field of Sports Management. | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Historical development and definition of accounting | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Basic accounting equation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | The Uniform Chart of Accounts, Accounting documents | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Boot record regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Boot record regulation, The Opening balance sheet regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | The Opening balance sheet regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Balance sheet regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-term Exam | preparation forthe exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | General Ledger (T-Account) regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Current Assets entry, Non-Current Assets entry, Current Liabilities entry | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Current Liabilities entry, Long Term Liabilities entry, Shareholders Equity entry | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Income Statement to regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Income Statement accounts | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | The Closing balance sheet regulation | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Balance sheet accounts | making use of the references on the subject | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Final Exam | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Final Exam | preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||