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Information
| Code | EMG32711 |
| Name | Uniform Chart of Accounts and Practice |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. KORAY TUAN |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Purpose of this course is to describe accounts in details within the framework of the Unified Accunting System.
Course Content
Unified Accunting System and current aplications in the companies
Course Precondition
none
Resources
Genel Muhasebe İlkeler ve Uygulamalar Prof. Dr. Veyis Naci TANIŞ
Notes
All books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Knows the definitions of General Principles, Basic Accounting Concepts and Financial Statements |
| LO02 | Identifies assets in the Uniform Chart of Accounts |
| LO03 | Identifies liabilities in the Uniform Chart of Accounts |
| LO04 | Defines income statement and cost accounts |
| LO05 | Arranges income statement and balance sheet |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right decision making process | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General Principles, Basic Accounting Concepts | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 2 | Financial Statements | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | Assets: liquid assets | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | Assets: Marketable securities | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | Assets: trade receivables and other receivables | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | Assets: Inventories | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | Assets: Prepaid expences and income accruals | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Assets: Financial fixed assets and tangible fixed assets | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | Genel Muhasebe İlkeler ve Uygulamalar | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | Liabilities: Short term and long term financial liabilities | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 12 | Liabilities: Short term and long term trade payables | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 13 | Liabilities: Advanced received, taxes payable and other fiscal liabilities, provisions for liabilities and expences | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | Liabilities: Income relating to future months and expence accruals | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | Liabilities: shareholders equity, Income statemment and cost accounts | Basic Accounting Principles and Practice | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 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 | 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 | ||