| TYPE OF COURSE UNIT | Compulsory Course |
| LEVEL OF COURSE UNIT | Associate Degree |
| YEAR OF STUDY | 1 |
| SEMESTER | Second Term (Spring) |
| NUMBER OF ECTS CREDITS ALLOCATED | 6 |
| NAME OF LECTURER(S) | Instructor Zeynep Ferhan Aydoğan
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) the basic concepts of accounting and generaly accepted accounting principles.
2) the accounts of the Balance Sheet and the Income Statement.
3) effects of the daily business transactions upon the Balance Sheet.
4) recording transactions in Journal and Ledger Accounts.
5) accounts of Assets in detail.
6) preparing Trial Balance, Balance Sheet and Income Statement
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | The primary goals are to develop students' understanding of accounting information and their abilities to use these informations |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | General information about the course and the evaluation methods | | 2nd Week | Purpose of accounting, Generally Accepted Accounting Principles. Financial Statements; Balance Sheet | | 3rd Week | Assets, Liabilities and Owner's Equity; effects of business transactions upon the Balance Sheet. | | 4th Week | Preparing Balance Sheet, Journal, Debit and Credit Entries, Double-Entry Accounting | | 5th Week | Recording transactions to Jornal. | | 6th Week | The use of Ledger Accounts | | 7th Week | Preparing Monthly Trial Balance. | | 8th Week | Midterm exam | | 9th Week | Cash Transactions | | 10th Week | Accounts of Notes Receivable and Notes Payable. | | 11th Week | Accounts Recaivable, Notes Receivable. | | 12th Week | Inventories, and Cost of Goods Sold, Periodic and Perpetual Inventory Methods. Value Added Tax (KDV) Account | | 13th Week | Intangible accounts, Plant and Equipment | | 14th Week | Depreciation and Amortization. |
|
| RECOMENDED OR REQUIRED READING | - Genel Muhasebe. Recai GÖREN. Barış Platin Kitap Ltd.Şti. Ankara, 2007.
- Genel Muhasebe. Orhan SEVİLENGÜL. Turhan Kitabevi. Ankara.
- Öğretim görevlisi ders notları.
|
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Practice |
| ASSESSMENT METHODS AND CRITERIA | | | Quantity | Percentage(%) |
|---|
| Mid-term | 1 | 35 | | Assignment | 5 | 25 | | Total(%) | | 60 | | Contribution of In-term Studies to Overall Grade(%) | | 60 | | Contribution of Final Examination to Overall Grade(%) | | 40 | | Total(%) | | 100 |
|
| ECTS WORKLOAD |
| Activities |
Number |
Hours |
Workload |
| Midterm exam | 1 | 1 | 1 | | Preparation for Quiz | | | | | Individual or group work | 14 | 2 | 28 | | Preparation for Final exam | 1 | 40 | 40 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 40 | 40 | | Laboratory (including preparation) | | | | | Final exam | 1 | 1 | 1 | | Homework | 5 | 5 | 25 | | Total Workload | | | 177 |
|---|
| Total Workload / 30 | | | 5,9 |
|---|
| ECTS Credits of the Course | | | 6 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
