Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Assistant Prof. Dr. Erdener BALIKÇI
Lecturer Zülfikar ALTUNKANAT
Lecturer Öner SU

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Define the basic concepts of accounting.
2) Prepare to trial balance monthly.
3) Explain the basic principles of balance sheet and income statement.
4) Apply all functions of the accounting cycle in the preparation of the main financial statements.
5) Evaluate the forms of business ownership and the entrepreneur.
6) Take responsibility for record keeping and data management systems

Program Competencies-Learning Outcomes Relation

Program Competencies

Learning Outcomes

No relation

Middle

No relation

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

None

Course Contents

This course covers the basic concepts of accounting, and the application of generally accepted accounting principles guiding the basic concepts, tools of accounting records, grouping of the concept of accountability, the accounts and the operation of accounts, accounting records; current assets, fixed assets, short-and long-term liabilities and equity related to the accounting practices.

Weekly Schedule

1) Basic concepts of accounting
2) Introduction to basic accounting
3) General accounting and financial statements
4) General accounting and financial statements
5) Definition of the balance sheet and statements
6) Regulatory balance sheet and income statement
7) Regulatory balance sheet and income statement
8) Midterm examination/Assessment
9) Classification of accounts
10) Documents and books of accounting records
11) Documents and books of accounting records
12) Documents and books of accounting records
13) Trial balance
14) Period -end closing process inventory
15) Period -end closing process inventory
16) Final examination

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Group Study
6) Simulation
7) Brain Storming

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

Course Unit Title	Course Unit Code	Type of Course Unit	Level of Course Unit	Year of Study	Semester	ECTS Credits
Equine Business Accounting	AAP211	Elective	Associate degree	2	Fall	2