| 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 | 3 |
| NAME OF LECTURER(S) | Assistant Professor Hakan Dilek
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) It can create chart of accounts and prepare balance sheet.
2) It can edit journal, general ledger.
3) It can record current asset accounts, record fixed asset accounts.
4) It can record foreign resource accounts and equity accounts.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| 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,Discussion,Questions/Answers,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 | 2 | 28 | | Preparation for Final exam | 1 | 15 | 15 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 5 | 5 | | 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 |
| | |
