| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Introduction To Accounting | BYP211 | Compulsory | Associate degree | 2 | Fall | 3 |
Name of Lecturer(s)
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Kamuran SOYLU
Lecturer İsmail KILIÇASLAN
Lecturer Ümmühan MUTLU
Lecturer Aynur SEBÜK KURT
Learning Outcomes of the Course Unit
1) Make the definition of accounting.
1) Make the definition of accounting.
2) Explain the concept of accountability.
2) Explain the concept of accountability.
3) Explain the functioning of the accounts.
3) Explain the functioning of the accounts.
4) Define the concept of the Balance Sheet and Accounts.
4) Define the concept of the Balance Sheet and Accounts.
5) Arrange the accounting documents.
5) Arrange the accounting documents.
6) Explain the operation of active accounts.
6) Explain the operation of active accounts.
7) Explain the operation of the Passive accounts.
7) Explain the operation of the Passive accounts.
8) Explain the operation of the Income Statement Accounts.
8) Explain the operation of the Income Statement Accounts.
9) Arrange Basic Financial Statements.
9) Arrange Basic Financial Statements.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | ||
| Learning Outcomes | ||||||||||||
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 1 | No relation | Middle | Middle | Low | Low | Low | Low | No relation | Low | Low | Low | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | Low | Low | Low | Middle | Low | Low | Low | No relation | Middle | Middle | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | Low | Low | Low | Low | Low | Middle | Middle | No relation | Middle | Middle | Middle | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | Low | Low | Middle | Middle | Middle | Low | Low | No relation | Middle | Middle | Low | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | Middle | Middle | High | Middle | Low | Low | High | No relation | Middle | Middle | 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 | |
| 6 | Middle | Middle | Middle | Middle | Low | Low | Low | No relation | No relation | Middle | Low | |
| 7 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | Low | Low | Low | Middle | Middle | Middle | Middle | No relation | No relation | Middle | Middle | |
| 8 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 8 | Middle | Middle | Middle | No relation | Low | Middle | Low | Low | No relation | Low | Low | |
| 9 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 9 | Middle | Low | Middle | High | Low | Low | Low | Low | Middle | Middle | Low | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Accounting
Course Contents
This course provides students with the knowledge of 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) Importance of accounting and basic concepts, basic accounting equation2) General accepted accounting principles Monthly balance sheet and income statement
3) Transitional and final preparation trial balance
4) Accounting process Accounting registration Errors and remedy
5) Uniform chart of accounts Definition of Accounts
6) Accounting concept And functioning
7) Fixed asset accounts applications
8) Midterm examination/Assessment
9) Liabilities accounts registration
10) Inventory methods for continuous and intermittent
11) Applications of continuous and intermittent inventory
12) Income statement accounts operation and examples
13) General preparation of trial balance and apply.
14) Interpretation of the period-end reports
15) Application
16) Final examination
Recommended or Required Reading
1- GENEL MUHASEBE KAMURAN SOYLU
Planned Learning Activities and Teaching Methods
1) Lecture
2) Discussion
3) Group Study
4) Lab / Workshop
5) Project Based Learning
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