| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| General Accounting | CTP235 | Elective | Associate degree | 2 | Fall | 2 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Cengiz GÜNEY
Lecturer Namık KARADAĞ
Lecturer Özlem SARIALAN
Lecturer Nuran ULUS SEYFİ
Lecturer Ahmet YANIK
Lecturer Dr. Nurcan GÜNCE
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 liabilites and shareholders's equity accounts.
6) Perform daily journal voucher entries for the iincome statement accounts.
7) Calculate VAT (Value-added Tax).
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | ||
| Learning Outcomes | |||||||||||||||||||||||||||
| 1 | No relation | Low | No relation | Middle | No relation | Middle | No relation | No relation | No relation | No relation | High | No relation | No relation | Low | Low | No relation | Low | No relation | Low | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | Low | No relation | Middle | Middle | No relation | No relation | Low | Low | No relation | Low | No relation | No relation | Low | No relation | No relation | Middle | Middle | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | Low | No relation | No relation | No relation | Low | No relation | No relation | No relation | No relation | Low | No relation | No relation | No relation | No relation | 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 | Low | No relation | Low | No relation | No relation | Low | No relation | Low | No relation | No relation | No relation | No relation | No relation | No relation | 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 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | 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 | No relation | No relation | No relation | No relation | No relation | No relation | 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 | No relation | No relation | No relation | No relation | No relation | 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
Computerized accounting
Course Contents
This course includes 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, the arrangement of balance sheet and income statement.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Short Exam / Quiz to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required