Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
General Accounting	ORT2112	2. Semester	2 + 2	3.0	5.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Associate
Course Type
Mode of delivery	Face to Face
Course Coordinator	Assist. Prof. Dr. Ayşe SOY TEMÜR
Instructor(s)	Ayşe SOY TEMÜR
Assistants
Goals	Balance sheet and income statement, financial statements, information gathering accounts, accounting also recording tools, basic concepts of accounting, generally accepted accounting principles, the accounting process, specifying the assets and liabilities related to the registration process showing the general temporary balance of the regulation.
Course Content	Definition of Accounting and Functions, Basic Concepts of Accounting, Accounting Concepts, Basic Financial Statements, Journal Book, Current Assets, Fixed Assets, Short-Term Liabilities and Inventory Operations, Long Term Liabilities and Inventory Operations, Equity, Income and Expenses Concepts of Sales cost Statement, Income Statement, Balance Sheet Analysis
Learning Outcomes	- - - - Will be able to explain what the ledgers used in accounting are. - Students will learn how to record, classify and summarize financial transactions.

Week	Topics	Learning Methods
1. Week	Business and Accounting Concepts, Fundamental Concepts of Accounting	Practice Course Hours Verbal Expression Visual Presentation
2. Week	Generally Accepted Accounting Principles	Course Hours Practice Visual Presentation Verbal Expression
3. Week	Monthly Balance Sheet and Income Statement with the provisional and definitive of Trial Balance	Verbal Expression Course Hours Practice
4. Week	Accounting Process and Accounting Records Remedy Defects	Preparation, After Class Study Verbal Expression Research Course Hours
5. Week	Uniform Chart of Accounts and Definition of Account	Practice Verbal Expression Preparation, After Class Study Course Hours
6. Week	Account Concept And Functioning	Preparation, After Class Study Practice Verbal Expression Course Hours
7. Week	Registration Procedures of Assets	Course Hours Preparation, After Class Study Practice Verbal Expression
8. Week	Registration Procedures of Liabilities	Course Hours Practice Verbal Expression Preparation, After Class Study
9. Week	Registration Procedures of Liabilities	Preparation, After Class Study Verbal Expression Practice Course Hours
10. Week	Journal entry transactions of passive accounts	Course Hours Practice Verbal Expression Preparation, After Class Study
11. Week	Continuous and Periodic Inventory Methods	Verbal Expression Practice Preparation, After Class Study Course Hours
12. Week	Applications of continuous and intermittent to inventory	Verbal Expression Course Hours Practice Preparation, After Class Study
13. Week	Operation of Income Statement and Examples	Course Hours Verbal Expression Preparation, After Class Study Practice
14. Week	General Preparation of Trial Balance Temporary and Monographs	Course Hours Verbal Expression Preparation, After Class Study Practice

Term of Accounting Operations

General Accounting

General Accounting and Uniform Application Examples

Homework	Uygulama 1
Document	Uygulama

Program Requirements	Contribution Level	DK1	DK2	DK3	Measurement Method
PY1	2	-	-	-	40
PY2	4	-	-	-	40,60
PY3	5	-	-	-	40
PY5	4	-	-	-	40

*DK = Course's Contrubution.

	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	4	56
Midterm 1	1	1	1
Homework 1	14	2	28
Final	1	1	1
Practice	13	2	26
Practice End-Of-Term	1	1.5	1.5
Classroom Activities	14	1	14
Total Workload			127.5
ECTS Credit of the Course			25.5 5.0