| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | BÜR302 | 3. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | face to face |
| Course Coordinator |
Lect. Fatma ALBAYRAK AKBAŞ |
| Instructor(s) |
Fatma ALBAYRAK AKBAŞ |
| Assistants | |
| Goals | With this lesson, Accounting and finance transactions and to develop skills. |
| Course Content | Instructions about the basic concepts of accounting, accounting flow process and also teaching how to input and record the operations that are within the period. |
| Learning Outcomes |
- To get general knowledge about accounting, accounting calculations and accounting system - To make asset accounts and source accounts transactions - To make pre-accountancy transactions - To support accounting transactions |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Definition, functions and types of accounting | Course Hours Verbal Expression Visual Presentation |
| 2. Week | Basic concepts of accounting | Course Hours Verbal Expression Visual Presentation |
| 3. Week | Documents used in accounting | Course Hours Verbal Expression Visual Presentation |
| 4. Week | Financial statements, regulation principles and basic balance of statement of financial position | Course Hours Visual Presentation Practice Verbal Expression |
| 5. Week | Definition of account concept, its form, operation of accounts, idioms about accounts | Course Hours Verbal Expression Visual Presentation |
| 6. Week | Accounting records and books | Practice Course Hours Verbal Expression Visual Presentation |
| 7. Week | Recognition of value added tax and value added tax | Course Hours Verbal Expression Visual Presentation Practice |
| 8. Week | Recognition of value added tax and value added tax | Course Hours Verbal Expression Practice Visual Presentation |
| 9. Week | Active accounts and their properties | Verbal Expression Visual Presentation Course Hours |
| 10. Week | Passive accounts and their properties | Verbal Expression Visual Presentation Course Hours Practice |
| 11. Week | Accounting process and trial balance | Visual Presentation Practice Verbal Expression Course Hours |
| 12. Week | Performing end-of-period inventory transactions and arranging exact trial balance | Course Hours Verbal Expression Visual Presentation Practice |
| 13. Week | Regulation of the end-of-term balance sheet | Course Hours Visual Presentation Verbal Expression Practice |
| 14. Week | Preparation of Income Statement | Course Hours Visual Presentation Verbal Expression Practice |
| General accounting Mehmet Ali FEYİZ, General Accounting Principles and Uniform Account Plan Applications Prof.Dr. Gürbüz GÖKÇEN |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | Measurement Method |
|---|---|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| PY4 | 2 | 2 | 2 | 2 | 2 | 40,60 |
| PY5 | 3 | 3 | 3 | 3 | 3 | 40,60 |
| PY7 | 3 | 3 | 3 | 3 | 3 | 40,60 |
| PY8 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| PY9 | 2 | 2 | 2 | 2 | 2 | 40,60 |
| PY12 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| PY13 | 3 | 3 | 3 | 3 | 3 | 40,60 |
| PY14 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| 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 |
| Preparation, After Class Study | 4 | 3 | 12 |
| Other Activities | 5 | 3.5 | 17.5 |
| Practice | 10 | 4 | 40 |
| Midterm 1 | 1 | 1 | 1 |
| Final | 1 | 1 | 1 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 5.0 | ||
