| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting Applications | YBS158 | 2. 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. Ali AKAYTAY |
| Instructor(s) |
Ali AKAYTAY |
| Assistants | |
| Goals | This course is intended to do with the student's bank transactions and accounting records. |
| Course Content | To implement accounting principles and procedures, create the main and sub-accounts, edit boot record, regulate the opening and closing balance sheet, edit general ledger, arrange a trial balance, save assets and resources. |
| Learning Outcomes |
- Accounting and other departments within a business to business management to understand the importance - the assets and liabilities, income statement and the quality of cost accounting, partitioning, functioning and their relationships with each other learning - any business be able to understand how it works in the accounting process, general ledger and other accounting systems of records maintained in this direction to understand the relationship between - Any business throughout the semester to keep accounting records and / or by questioning them when necessary to reveal the accounting fraud and error, to fix these errors in accounting for other parts of a business to understand the importance - Arranged to read financial statements and the financial structure of the business to make a comment. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Basic concepts (business, accounting, accounting types), Accounting Profession and Financial Table Users in Turkey, Basic Balance of Accountancy | Course Hours Preparation, After Class Study Practice |
| 2. Week | Account Concept and Rules of Accounts, Workflow in Accounting, Books and Documents Used in Accounting | Practice Course Hours Preparation, After Class Study |
| 3. Week | Basic Principles and Assumptions of Accounting, Process Sequence of Accounting and 1-Year Accounting Cycle | Course Hours Preparation, After Class Study Practice |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement, Accounting of Cash Movements | Practice Course Hours Research |
| 5. Week | Value Added Tax for Securities Acts and Accounts Receivable | Course Hours Preparation, After Class Study Practice |
| 6. Week | Goods Movement and Accounting in Enterprises (Continuous and Interval Inventory Tracking Methods) | Course Hours Practice Preparation, After Class Study |
| 7. Week | Deposit, Guarantee and Advance Transactions, Payroll and Recognition | Course Hours Preparation, After Class Study Practice |
| 8. Week | Case study | |
| 9. Week | Fixed Asset Operations and Depreciation Applications | Preparation, After Class Study Practice Course Hours |
| 10. Week | Short Term Liabilities | Preparation, After Class Study Practice Course Hours |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity Accounts | Course Hours Preparation, After Class Study Practice |
| 13. Week | Income Statement Accounts | Course Hours Practice Preparation, After Class Study |
| 14. Week | Closing the Income-Expense Accounts and Cost Accounts and Revealing the Result of the Activity | Preparation, After Class Study Practice Course Hours |
| Genel Muhasebe Uygulamaları, Enver Bozdemir, Gazi Kitabevi, Ankara, 2016. |
| ERDOĞAN. N, BANAR. K, EKERGİL. V, SAĞLAM. N, DOKUR. Ş, 2013, Dönem Sonu İşlemleri, Anadolu Üniversitesi, Eskişehir |
| Cemalcılar, Ö. 2007. Genel Muhasebe, Anadolu Üniversitesi, 6. Basım, Eskişehir; Soylu, K. 2009. Genel Muhasebe, Seçkin Yayıncılık, 2. Basım, Ankara. |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | Measurement Method |
|---|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 | - |
| PY2 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY3 | 2 | 2 | 2 | 2 | 2 | 2 | - |
| PY4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY6 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY7 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 | - |
| PY9 | 1 | 1 | 1 | 1 | 1 | 1 | - |
| PY10 | 2 | 0 | 0 | 0 | 0 | 0 | - |
| PY11 | 5 | 5 | 5 | 5 | 5 | 5 | 40,60 |
| PY12 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY13 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY14 | 2 | 2 | 2 | 2 | 2 | 2 | - |
| 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 | 3 | 14 | 42 |
| Research | 3 | 14 | 42 |
| Midterm 1 | 1 | 1 | 1 |
| Homework 1 | 1 | 6 | 6 |
| Final | 1 | 1 | 1 |
| Practice | 12 | 3 | 36 |
| Total Workload | 128 | ||
| ECTS Credit of the Course | 5.0 | ||
