| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| General Accounting (de) | MUP107 | Compulsory | Associate degree | 1 | Fall | 4 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Kamuran SOYLU
Lecturer Hüseyin SOYDAŞ
Learning Outcomes of the Course Unit
1) Explain the importance of accounting and its historical evaluation
2) Define the main concepts related to accounting
3) Compare the unilateral and double book keeping process
4) Give examples to the transactions of asset accounts
5) Give examples to the transactions of liabilities and shareholders' equity accounts
6) Perform daily journal voucher entries for the income statement accounts
7) Calculate VAT (Value-Added Tax)
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
e-course
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) Account of the balance sheet and Concepts
3) Accounting books and documents
4) Assets Account Applications
5) Assets Account Applications
6) Assets Account Applications
7) Fixed Asset Accounts Applications
8) Midterm examination/Assessment
9) Fixed Assets Account Applications
10) Liabilities and Equity Account Applications
11) Income Statement and Account Application
12) Cost Accounting, Inventory and Operations Final
13) Application of Basic Financial Statements
14) Application examples
15) Monografı Aplicatıon
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Drill and Practice
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required