TÜRKÇE
ENGLISH
Information
| Code | BVS137 |
| Name | Principles Of Accounting |
| Term | 2022-2023 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Öğr. Gör. Ahmet Turan ÖZHUY
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Giving accounting information and making accounting records
Course Content
Accounting information and accounting records
Course Precondition
none
Resources
General accounting 1, AÖF
Notes
General accounting, Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learning the definition and functions of accountant |
| LO02 | Learn how accounting terms are used |
| LO03 | Learn basic accounting equation |
| LO04 | Learns how to record, summarize and how financial records |
| LO05 | Explains the documents required for accounting records. |
| LO06 | Find out the balance sheet from inventory and inventory from beginning of period |
| LO07 | Learn balance sheet and income statement |
| LO08 | Learn value added tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have current theoretical knowledge in basic level related to Banking and Insurance. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have current practical knowledge at basic level related to Banking and Insurance. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Students are able to use the basic level theoretical and practical knowledge in the field of Banking and Insurance in a field of advanced education or at the same level. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Defines the basic knowledge and skills related to the banking and insurance profession. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works independently and defines responsibilities on basic level issues related to the banking and insurance profession. | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Demonstrates responsibility as a team member to solve complex and unforeseen problems encountered in applications related to the banking and insurance profession. | |
| PLO07 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Organizes activities for the development of employees under her responsibility within the framework of a project. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Sorts their own knowledge and skill level critically, identifies their learning needs. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Raises professional development to a higher level. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the awareness of lifelong learning. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses his/her thoughts through written and verbal communication at the level of basic knowledge and skills on banking and insurance profession. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Know a foreign language at basic level, follow the information related to the profession and communicate with colleagues in a foreign language. | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Understands computer operating systems, office applications, information and communication technologies. | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | It has social, scientific, cultural and ethical values in the stages of collecting, implementing and announcing the data related to the field. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | The history of our republic, basic values, the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety has sufficient consciousness. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 2 | Definition of accounting, Generally accepted principles of accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 3 | Explanation of terms used in accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 4 | Reckoning concept in accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 5 | Find out the balance sheet from inventory and inventory from beginning of period | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 6 | Find out the balance sheet from inventory and inventory from beginning of period (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 7 | Learn basic accounting equation | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Learns Uniform Chart of Accounts, Value Added Tax | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 10 | Learns general temporary trial balance | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 11 | Learn balance sheet | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 12 | Learn balance sheet (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 13 | Learn income statement | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay |
| 14 | Learn income statement (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay |
| 15 | Learns result accounts (Revenue income statement) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare 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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 87 | ||
| Total Workload / 25 (h) | 3,48 | ||
| ECTS | 3 ECTS | ||