TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Associate Degree
YEAR OF STUDY	2
SEMESTER	Third Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	3
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, organize balance sheets. 2) Can edit journal, edit general ledger 3) It can record current asset accounts, record fixed asset accounts. 4) Can register foreign resource accounts, record equity accounts
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	KMDT113 ECONOMICS
COURSE DEFINITION	It is a branch of science that records, classifies, summarizes and reports the financial transactions and events of all organizations engaged in economic activities, and interprets and analyzes the results.
COURSE CONTENTS	WEEK TOPICS 1st Week General information about the scope, operation and evaluation of the course 2nd Week Accounting in general 3rd Week Fundamental Concepts of Accounting (Generally Accepted Accounting Principles) 4th Week Balance Sheet Fundamental Equation and Applications 5th Week Account Concept and Operating Rules 6th Week Accounting System (Process) 7th Week Accounting System (Process) 8th Week Midterm Exam 9th Week Double-Sided Registration Method and Operating Rules 10th Week Double-Sided Registration Method and Operating Rules 11th Week Current Assets 12th Week Fixed Assets 13th Week Foreign Resources 14th Week Equity Resources
RECOMENDED OR REQUIRED READING	1. Sevilengul, Orhan. (2020) General Accounting, Ankara, Gazi Bookstore, 19th Edition. 2. Aydoğan, Zeynep Ferhan (2018) General Accounting for Vocational Schools, Ankara, Seçkin Publications, 1st Edition. *** If you need academic adaptation due to your disability, please contact the instructor of the course.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Problem Solving,Practice,Presentation
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 0 0 0 Individual or group work 14 2 28 Preparation for Final exam 1 10 10 Course hours 14 3 42 Preparation for Midterm exam 1 10 10 Laboratory (including preparation) Final exam 1 1 1 Homework Total Workload 92 Total Workload / 30 3,06 ECTS Credits of the Course 3
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No