TÜRKÇE
ENGLISH
Information
| Code | BY130 |
| Name | General accounting |
| Term | 2023-2024 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör. Recep Ragıp ERCANKAL
(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
Principles Of Accounting1, AÖF
Notes
Principles Of 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 | Explains the documents required for accounting records |
| LO04 | Learn basic accounting equation |
| LO05 | Learns how to record, summarize and how financial records |
| LO06 | Find out the balance sheet from inventory and inventory from beginning of period |
| LO07 | Learn value added tax |
| LO08 | Learn balance sheet and income statement |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Office Administration and Executive Assistantship explains the basic knowledge and concepts related to and the Secretariat, and will have this information. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Office Administration and explains related to knows problem solving methods and techniques | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Office Administration and Executive Assistantship makes the application together with the basic knowledge and concepts in the field . | 5 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Office Administration and Executive Assistantship to the theoretical and practical knowledge gained in the field has the ability to use. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Explain and evaluate the basic knowledge and concepts about Office Management and Executive Assistantship. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Identifies problems by using basic knowledge and skills in their field. | 4 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyze problems and develop solutions in the area. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Office Administration and Executive Assistantship of the designs and applications of AST, explain them as necessary. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | In the framework given at the basic level, you can function and take responsibility independently of the issues related to the field given to you. | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Basic skills and knowledge of the area should be able to transfer effectively through written and oral communication. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Knowledge and skills to critically evaluate own learning and identify needs. | 5 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | By following the developments on the field of the profession,may point to a more advanced level. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | A1-A2-level Foreign Language(English) knows,can communicate in the foreign language relevant to the profession | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Basic computer operating systems,Office applications, and knows how to use the keyboard. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | In accordance with the rules of Turkish language,written and oral communication effectively may establish. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Have sufficient awareness about Ataturk´s principles and revolutions. | |
| PLO17 | Beceriler - Bilişsel, Uygulamalı | Professional, ethical, scientific and social values | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Global and social values within the framework of occupational health,safety and environmental is aware of the value. |
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 |
| 5 | Find out the balance sheet from inventory and inventory from beginning of period | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 6 | Find out the balance sheet from inventory and inventory from beginning of period (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Learn basic accounting equation | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 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, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 10 | Learns general temporary trial balance | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Learn balance sheet | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 12 | Learn balance sheet (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 13 | Learn income statement | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 14 | Learn income statement (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 15 | Learn result accounts (Revenue income statement) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 111 | ||
| Total Workload / 25 (h) | 4,44 | ||
| ECTS | 4 ECTS | ||