Introduction To Accounting
Local Governments
Vocational School of A.Riza Veziroglu
Short Cycle (Associate's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Introduction To Accounting | YYP104 | Compulsory | Associate degree | 1 | Spring | 4 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Lecturer İsmail KILIÇASLAN
Lecturer Birsen KÖSELE BAYHAN
Lecturer Hüseyin SOYDAŞ
Research Assistant Dr. Özgür Ekin SUCU
Learning Outcomes of the Course Unit
1) Define the accounting concepts
2) Perform accounting transactions
3) Compare unilateral and double-entry bookkeeping accounting systems
4) Recognize the fundamentals of the balance sheet
5) Recognize an income statement
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | ||
| Learning Outcomes | |||||||||||||||||
| 1 | No relation | No relation | 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 | No relation | |
| 2 | No relation | No relation | 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 | No relation | |
| 3 | No relation | No relation | 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 | No relation | |
| 4 | No relation | No relation | 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 | No relation | |
| 5 | No relation | No relation | 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 | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None
Course Contents
Theoretical background is given at the beginning, and examples are solved in the following weeks.
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