| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| General Accounting | MUP107 | Compulsory | Associate degree | 1 | Fall | 4 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Ahmet İÇÖZ
Assistant Prof. Dr. Nilay KARASAKAL
Assistant Prof. Dr. Kamuran SOYLU
Lecturer Namık KARADAĞ
Lecturer Ümmühan MUTLU
Lecturer Özlem SARIALAN
Lecturer Aynur SEBÜK KURT
Lecturer Hüseyin SOYDAŞ
Lecturer Ahmet YANIK
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Explain the importance of accounting and its historical evaluation
1) Explain the importance of accounting and its historical evaluation
1) Explain the importance of accounting and its historical evaluation
2) Define the main concepts related to accounting
2) Define the main concepts related to accounting
2) Define the main concepts related to accounting
3) Compare the unilateral and double book keeping process
3) Compare the unilateral and double book keeping process
3) Compare the unilateral and double book keeping process
4) Give examples to the transactions of asset accounts
4) Give examples to the transactions of asset accounts
4) Give examples to the transactions of asset accounts
5) Give examples to the transactions of liabilities and shareholders' equity accounts
5) Give examples to the transactions of liabilities and shareholders' equity accounts
5) Give examples to the transactions of liabilities and shareholders' equity accounts
6) Perform daily journal voucher entries for the income statement accounts
6) Perform daily journal voucher entries for the income statement accounts
6) Perform daily journal voucher entries for the income statement accounts
7) Calculate VAT (Value-Added Tax)
7) Calculate VAT (Value-Added Tax)
7) Calculate VAT (Value-Added Tax)
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | Middle | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 1 | Middle | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 1 | Middle | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | |
| 2 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | High | No relation | No relation | No relation | No relation | No relation | Middle | No relation | No relation | No relation | |
| 3 | High | No relation | No relation | No relation | No relation | No relation | Middle | No relation | No relation | No relation | |
| 3 | High | No relation | No relation | No relation | No relation | No relation | Middle | No relation | No relation | No relation | |
| 4 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | High | 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 | No relation | No relation | High | |
| 7 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | |
| 7 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
This course provides students with the knowledge of historical evaluation of accounting and today's importance, meaning of concepts such as IFRS, account, debit, credit, accounting principles, description and examples of journal voucher entries for current assets, fixed assets, short term liabilities, long term liabilities, and shareholder's equity, the capital account in the opening of a firm, opening accounting journal voucher. VAT calculations.
Weekly Schedule
1) The importance of accounting and basic concepts, basic accounting equation2) Concepts of Balance Sheet and Account
3) Accounting Books and Documents
4) Chart of Accounts
5) Capital Injection to the business
6) Opening Balance Sheet
7) Calculation of The Capital
8) Midterm examination/Assessment
9) Current Assets, Cash, Banks, Cheques
10) Current Assets, Marketable Securities, Trade Receivable
11) Inventories, Prepaid Expenses, Other Current Assets
12) Fixed Assets
13) 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) Lecture
3) Lecture
4) Question-Answer
5) Question-Answer
6) Question-Answer
7) Discussion
8) Discussion
9) Discussion
10) Group Study
11) Group Study
12) Group Study
13) Lab / Workshop
14) Lab / Workshop
15) Lab / Workshop
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required