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)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Will be able to make an account plan. 2) Will be able to prepare a balance sheet. 3) Will be able to prepare a journal. 4) Will be able to prepare a ledger. 5) Will be able to record the account of current asset. 6) Will be able to record the account of fixed asset. 7) Will be able to record the account of foreign sources. 8) Will be able to record the account of equity.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Basic accounting principles; accounting documents, balance sheet; effects of account activities balance sheet; rules of recording transactions, double entry system, recording transaction to the gen journal and t-account, trial balance and applications in hotel organization will be introduced.
COURSE CONTENTS	WEEK TOPICS 1st Week Basic concepts of accounting 2nd Week Theory of accounting 3rd Week Theory of accounting 4th Week Basics balance equality and its applications 5th Week The concepts and rules of the account 6th Week Accounting system 7th Week Accounting system 8th Week Mid-term 9th Week Dual recording method and its roles 10th Week Dual recording method and its roles 11th Week Current assets 12th Week Fixed assets 13th Week Foreign sources
RECOMENDED OR REQUIRED READING	Genel Muhasebe, Prof. Dr. Orhan Sevilengül Genel Muhasebe, Yrd. Doç. Dr. Şeref Kavak
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture, Project, Practice
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Assignment 1 10 Quiz 2 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No