| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| General Accounting I | TOY107 | 1. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Face to Face |
| Course Coordinator |
Assist. Prof. Dr. Seyda FAİKOĞLU |
| Instructors |
Seyda FAİKOĞLU |
| Assistants | |
| Goals | The aim is to teach watching the financial positions, controlling, helping for the decisions of the managements financial works. At the end of the lesson every student will be capable of accounting. |
| Course Content | The art, science and practice concerned with a systematic identifying, collecting, recording, classifying and summarizing in a significant manner and in terms of money, exchange transactions or equivalent economic events of a financial charecter and interpreting and reporting the results. |
| Learning Outcomes |
- To understand the importance of accounting in management - To understand the process of accounting and the relationship with the other accounting systems - To be able to keep any managements accounting records. Be aware of the problems and solve them - To handle how the accounting process works in a management - To learn how active and passive accounts work and learn the relationship between income statement and the cost accounts - To read the financial structure of the management from the financial charts - To take the account records of any management |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Temel kavramlar (işletme, muhasebe, muhasebe türleri, Türkiye’de Muhasebe Mesleği ve Mali Tablo Kullanıcıları, Muhasebenin Temel Denkliği | |
| 2. Week | Hesap Kavramı ve Hesapların İşleyiş Kuralları, Muhasebede İş Akışı, Muhasebede Kullanılan Defter ve Belgeler | |
| 3. Week | Muhasebenin temel İlke ve Varsayımları, Muhasebede İşlem Sırası ve 1 Yıllık Muhasebe Döngüsü | |
| 4. Week | Tekdüzen Hesap Planı, Bilanço ve Gelir Tablosu, Nakit Hareketlerinin Muhasebeleştirilmesi | |
| 5. Week | Menkul Kıymet hareketleri ve Alacakların Muhasebeleştirilmesi Katma Değer Vergisi | |
| 6. Week | İşletmelerde Mal Hareketleri ve Muhasebeleştirilmesi (Sürekli ve aralıklı envanter yöntemleri ile stok takip yöntemleri) | |
| 7. Week | Depozito, Teminat ve Avans İşlemleri, Ücret Bordrosu ve Muhasebeleştirilmesi | |
| 8. Week | ARA SINAV | |
| 9. Week | Duran Varlık İşlemleri ve Amortisman uygulamaları | |
| 10. Week | Kısa Vadeli Yabancı Kaynaklar | |
| 11. Week | Uzun Vadeli Yabancı Kaynaklar | |
| 12. Week | Öz kaynak hesapları | |
| 13. Week | Gelir tablosu hesapları | |
| 14. Week | Gelir-Gider Hesapları ve Maliyet Hesaplarının Kapatılması ve Faaliyet Sonucunun (Dönem kar/Zararı) ortaya çıkarılması |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | Measurement Method |
|---|---|---|---|---|---|---|---|---|---|
| PY1 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY2 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY3 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY4 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY6 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY7 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY8 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY9 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY10 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY12 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY13 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY14 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY15 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY16 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Hours | 14 | 3 | 42 |
| Other Activities | 10 | 1 | 10 |
| Midterm 1 | 1 | 10 | 10 |
| Homework 1 | 1 | 15 | 15 |
| Homework 2 | 1 | 15 | 15 |
| Final | 1 | 10 | 10 |
| Classroom Activities | 13 | 3 | 39 |
| Total Workload | 141 | ||
| ECTS Credit of the Course | 5.0 | ||
