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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV167 |
| Name | General accounting |
| Term | 2024-2025 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör. Betül ŞENGÜL
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The general purpose of this course is to give students basic accounting knowledge and the ability to make accounting records.
Course Content
Basic concepts of accounting, basic and additional financial statements, account concept, chart of accounts, current assets
Course Precondition
None
Resources
General accounting, Kamuran Soylu
Notes
General accounting, Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learns the definition and functions of accounting |
| LO02 | Explains the principles that guide accounting practice |
| LO03 | Explains the terms used in accounting |
| LO04 | Establishes the basic accounting equation |
| LO05 | Prepares balance sheet and income statement |
| LO06 | Organizes the beginning of the period inventory and balance sheet |
| LO07 | Lists the transactions that must be performed in an accounting period |
| LO08 | Makes accounting records |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 4 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | 4 |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | 3 |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course introduction | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 2 | Definition of accounting, Generally Accepted Accounting Principles | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Explanation of terms used in accounting | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Soru-Cevap, Tartışma |
| 4 | Accounting concept in accounting | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 5 | Basic accounting equation | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Gösterip Yaptırma |
| 6 | Learns the Uniform Chart of Accounts, Value Added Tax | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Learns the beginning of the period inventory and the balance sheet from the inventory. | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Gösterip Yaptırma, Soru-Cevap |
| 8 | Mid-Term Exam | Review study notes for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Learns the general temporary temperament | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 10 | learn balance sheet | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Tartışma |
| 11 | Learns the balance sheet (continued) | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Soru-Cevap, Tartışma |
| 12 | Learns the income statement | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 13 | Learns the income statement (continued) | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Result accounts (Income statement accounts) | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 15 | Learns the transactions to be done in an accounting period | Prepare for class by reading textbooks and notes | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 16 | Term Exams | Review study notes for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation for the exam with sample solutions for the exam | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 122 | ||
| Total Workload / 25 (h) | 4,88 | ||
| ECTS | 5 ECTS | ||