TYPE OF COURSE UNIT | Compulsory Course |
LEVEL OF COURSE UNIT | Bachelor's Degree |
YEAR OF STUDY | 2 |
SEMESTER | Third Term (Fall) |
NUMBER OF ECTS CREDITS ALLOCATED | 5 |
NAME OF LECTURER(S) | Instructor İklim Elif Umut
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LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students; 1) Describe the objectives of the accounting system, 2) Describe the aspects of generally accepted accounting principles, 3) Understand how to use the double-entry accounting system 4) Describe what balance sheet and income statement communicates 5) Record some of the basic credit and cash transactions 6) Prepare some of the basic adjusting entries at the end of the period 7) Prepare a basic balance sheet and income statement for a merchandising company.
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MODE OF DELIVERY | Face to face |
PRE-REQUISITES OF THE COURSE | No |
RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
COURSE DEFINITION | This course is designed for defining basic financial accounting terms, concepts and rules. Emphasis is placed on introducing the general principles of accounting, accounting cycle, basic accounting concepts, accounts and types of accounts, recording process and preparation of financial statements. |
COURSE CONTENTS | WEEK | TOPICS |
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1st Week | Introduction to the course | 2nd Week | The Basic Accounting Concepts and Principles | 3rd Week | The Double Entry System | 4th Week | The Double Entry System | 5th Week | The Main Accounts and the Auxiliary Accounts | 6th Week | Introduction to Uniform Accounting System | 7th Week | Accounts and Debit/Credit Procedures | 8th Week | Mid-term examination | 9th Week | Accounts and Debit/Credit Procedures | 10th Week | The Basic Financial Statements | 11th Week | Monetary Assets | 12th Week | Monetary Assets | 13th Week | Marketable Securities | 14th Week | Marketable Securities |
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RECOMENDED OR REQUIRED READING | O. Sevilengül, Genel Muhasebe, 15. Baskı, Gazi Kitabevi, 2009 O. Sevilengül, Çözümlü Genel Muhasebe Problemleri, Gazi Kitabevi, 2010
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PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Discussion,Problem Solving |
ASSESSMENT METHODS AND CRITERIA | | Quantity | Percentage(%) |
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Mid-term | 1 | 40 | Quiz | 1 | 10 | Total(%) | | 50 | Contribution of In-term Studies to Overall Grade(%) | | 50 | Contribution of Final Examination to Overall Grade(%) | | 50 | Total(%) | | 100 |
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ECTS WORKLOAD |
Activities |
Number |
Hours |
Workload |
Midterm exam | 1 | 1 | 1 | Preparation for Quiz | | | | Individual or group work | 14 | 1 | 14 | Preparation for Final exam | 1 | 50 | 50 | Course hours | 14 | 3 | 42 | Preparation for Midterm exam | 1 | 55 | 55 | Laboratory (including preparation) | | | | Final exam | 1 | 1 | 1 | Homework | | | | Total Workload | | | 163 |
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Total Workload / 30 | | | 5,43 |
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ECTS Credits of the Course | | | 5 |
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LANGUAGE OF INSTRUCTION | Turkish |
WORK PLACEMENT(S) | No |
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