| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| General Accounting | TOP117 | Compulsory | Associate degree | 1 | Fall | 3 |
Name of Lecturer(s)
Lecturer Ekrem ÖZDEMİR
Learning Outcomes of the Course Unit
1) Explains definition and functions of accounting.
2) Explains accounting documents.
3) Explains who uses accounting information and explains for what purpose they are using it.
4) Explains registration and booking methods in accounting of transactions.
5) Explains uniform chart of accounts.
6) Explains critical points in accounting applications.
7) Explains definition and structure of balance sheet and income table.
8) Be able to evaluate works.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | ||
| Learning Outcomes | ||||||||||||||||||
| 1 | Middle | No relation | Low | No relation | No relation | No relation | No relation | No relation | Middle | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | Middle | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | Middle | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | Middle | No relation | No relation | No relation | Middle | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | Low | No relation | No relation | Middle | No relation | No relation | No relation | No relation | No relation | No relation | |
| 8 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | 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
Accountancy information system and accountancy concept, uniform system of accounts and accounts chart, balance sheet and income statement
Weekly Schedule
1) Introduction, Business and Accounting Relationship2) Asset and Resource Balance
3) Financial Transactions, Financial Tables
4) Counting, Counting Plan, Registration Documents
5) Accounting Process, Bacis Concepts, Generally Approved Accounting Principles and Accounting Standarts
6) Turning Assets, Good Movements and to be Accounted
7) Accounting Application studies
8) Midterm examination/Assessment
9) Accounting of Good Movements and inventory processes
10) Cash equivalents and Tangible Assets
11) Receivables
12) Bank Credits, Liabilities, Equity Capital
13) Revenues and Expenditures; Profit and Loss
14) Regulation of Accounting Tables and Closing Processes
15) Accounting Application Studies
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Group Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required