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)	Assistant Professor Hakan Dilek
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Can create a chart of accounts and organize balance sheets. 2) Can edit journal, edit general ledger 3) It can record current asset accounts, record fixed asset accounts. 4) It can register foreign resource accounts, save equity accounts.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	No
COURSE DEFINITION	Students are taught to record, classify, summarize and report financial transactions and events of all organizations engaged in economic activities in monetary terms, and to interpret and analyze the results.
COURSE CONTENTS	WEEK TOPICS 1st Week General information about the lesson and the evaluation of the course 2nd Week Theory and basic concepts 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 Midterm Exam 9th Week Dual recording method 10th Week Dual recording method 11th Week Current Assets 12th Week Fixed Assets 13th Week Foreign Sources 14th Week Owner's Equity
RECOMENDED OR REQUIRED READING	1. Sevilengül, Orhan. (2020) Genel Muhasebe, Ankara, Gazi Kitapevi, 19. Baskı. 2. Aydoğan, Zeynep Ferhan (2018) MYO'lar için Genel Muhasebe, Ankara, Seçkin Yayınları, 1. Baskı.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Questions/Answers,Discussion,Practice
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Attendance 1 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1 1 Preparation for Quiz Individual or group work 14 6 84 Preparation for Final exam 1 25 25 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 1 1 Homework Total Workload 173 Total Workload / 30 5,76 ECTS Credits of the Course 6
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No