Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Assistant Prof. Dr. Onur AKPINAR

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Makes Accounting Records
2) Understand accounting activities

Program Competencies-Learning Outcomes Relation

		Program Competencies
		1	2	3	4	5	6	7
Learning Outcomes
	1	High	No relation	Middle	Middle	Middle	Middle	Middle
	2	No relation	No relation	No relation	No relation	No relation	No relation	No relation

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

Understanding of accounting system, teaching of book keeping methods, introduction to account,understanding of general accepted principles of accounting, book keeping items and accounting reports, Skill of practice accounting and bookkeeping

Weekly Schedule

1) Introduction to Accounting
2) The instrument of Accounting Transactions
3) Uniform Chart of Accounts Concept
4) The Concept of Equity and Capital
5) The concept of an Account Debtor and Creditor
6) Balance Sheet Arrangement
7) Prepare Innitial Bookkeepings
8) Midterm examination/Assessment
9) Current Assets Accounts Applications
10) Fixed Asset Accounts Applications
11) Accounting for Asset Accounts
12) Accounting for Liabilities Accounts
13) Sample Application (Monograph)
14) Sample Application (Monograph) - II
15) Final Examination

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Drill and Practice

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	20%
Contribution of Final Examination to Course Grade	80%
Total	100%

Language of Instruction

Turkish

Work Placement(s)