| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| General Accounting | OMP109 | Compulsory | Associate degree | 1 | Fall | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Cengiz GÜNEY
Lecturer Namık KARADAĞ
Lecturer Ümmühan MUTLU
Lecturer Özlem SARIALAN
Lecturer Tülay UÇAKTÜRK
Lecturer Nuran ULUS SEYFİ
Lecturer Ahmet YANIK
Lecturer Dr. Zafer CESUR
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) The importance of the basic concepts of accounting and to know, to understand the basic accounting equation
2) Know the Concept of the Balance Sheet and Accounts
3) Accounting books and documents to be informed about
4) Active Accounts
5) Liability accounts
6) Income Statement Accounts
7) Cost know, Period End Closing
8) Basic Financial Statements edit
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 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | Low | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 8 | Low | No relation | No relation | No relation | No relation | No relation | High | 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
Computerized accounting
Course Contents
The importance of accounting, double entry system, uniform chart of accounts, the accounts active and passive way of working, the operation of income and expenditure account, the cost to teach account, balance sheet and income statement is prepared.
Weekly Schedule
1) This course includes the importance of accounting and basic concepts, basic accounting equation2) Account of the balance sheet and Concepts
3) Accounting books and documents
4) Chart of accounts
5) Capital injection to start up a business
6) Opening balance sheet
7) Calculation of the capital
8) Midterm examination/Assessment
9) Accounts of Liquid Assets. Cash, Banks, Cheques
10) Liquid assets, assets, commercial claims
11) Inventories, prepaid expenses, other liquid assets
12) Fixed assets
13) Current liabilities. Financial borrowings, trade payables
14) Long term liabilities and shareholders equity
15) Income statement accounts
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 Semester Studies to Course Grade |
20% |
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Contribution of Final Examination to Course Grade |
80% |
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Total | 100% | |||||||||||||||||
Language of Instruction
Turkish
Work Placement(s)
Not Required