TÜRKÇE
ENGLISH
Information
| Code | BVS137 |
| Name | Principles Of Accounting |
| Term | 2024-2025 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 |
| Label | VK Vocational Knowledge Courses C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Öğr. Gör. Recep Ragıp ERCANKAL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of the course is to give students basic accounting knowledge and to gain the ability to make accounting records.
Course Content
Basic concepts of accounting, basic and additional financial statements, the concept of account, chart of accounts.
Course Precondition
none
Resources
General accounting 1, AÖF
Notes
General accounting, Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the definition and functions of accounting. |
| LO02 | Defines the terms used in accounting. |
| LO03 | States the basic accounting equation. |
| LO04 | Explains how to record, classify and summarize transactions of financial character. |
| LO05 | Lists the documents required for accounting records. |
| LO06 | Demonstrate journal entry with balance sheet accounts. |
| LO07 | Distinguish between balance sheet and income statement. |
| LO08 | Distinguish the functioning of asset account - loan accounts. |
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 | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 2 | Definition of accounting, Generally accepted principles of accounting | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 3 | Explanation of terms used in accounting | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 4 | Reckoning concept in accounting | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 5 | Basic accounting equation | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 6 | Uniform Chart of Accounts. | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 7 | Learns the inventory at the beginning of the period and the balance sheet from the inventory | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Preparation of the related topic from the recommended source. | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Journal entry with account skips | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 10 | Journal entry sample solution | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 11 | Balance Sheet Definition and Equivalence | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım |
| 12 | Balance sheet (continued) | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay, Problem Çözme |
| 13 | İncome statement | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay |
| 14 | Result Accounts | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay |
| 15 | Year-end closing transactions with Final Accounts | Related chapters in recommended sources | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 16 | Term Exams | Preparation of the related topic from the recommended source. | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation of the related topic from the recommended source. | 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 | ||