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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
PRINCIPLES OF ACCOUNTING KMS242 - 2 + 0 5

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITAssociate Degree
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED5
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 DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTNo
COURSE DEFINITION
COURSE CONTENTS
WEEKTOPICS
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
14th Week Owner's Equity
RECOMENDED OR REQUIRED READING1. Genel Muhasebe, Prof. Dr. Orhan Sevilengül, Gazi Kitabevi
2. Çözümlü Genel Muhasebe Problemleri, Prof. Dr. Orhan Sevilengül, Gazi Kitabevi
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term130
Assignment120
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 exam111
Preparation for Quiz4520
Individual or group work14456
Preparation for Final exam12525
Course hours14228
Preparation for Midterm exam12020
Laboratory (including preparation)
Final exam111
Homework
Total Workload151
Total Workload / 305,03
ECTS Credits of the Course5
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
LO1LO2LO3LO4LO5LO6LO7LO8
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K14