| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | DIŞ2122 | 2. 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. Umut BAŞARAN |
| Instructor(s) |
Umut BAŞARAN |
| Assistants | |
| Goals | Understand the basic concepts of accounting, recording transactions according to the accounting system to be able to organize temporary balance by making purposes. |
| Course Content | In this course, basic concepts related to accounting, recording transactions in the accounting system are explained by the temporary trial issues are handled. |
| Learning Outcomes |
- Recognize the basic concepts of Accounting - To prepare monthly trial balance - Balance sheet and income statement to comprehend the basic principles of the regulations - Balance sheet and income statement accounts to understand the functioning of the overall aims able to edit the temporary balance - The knowledge and skills gained during the course of the ability to use it effectively in the work environment will have. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Accounting of the definition, purpose and scope | |
| 2. Week | Basic accounting concepts and principles | |
| 3. Week | The basic financial statements and definitions | |
| 4. Week | Accounting concepts and functioning of the accounts | |
| 5. Week | The definition of uniform chart of accounts and account | |
| 6. Week | ccounting processes and functioning | |
| 7. Week | Accounting documents and descriptions | |
| 8. Week | Accounting transactions within the period of active accounts | |
| 9. Week | Midterm Exam | |
| 10. Week | Within the period of liabilities for accounting purposes | |
| 11. Week | Income statement accounts within the period of operation of the accounting process | |
| 12. Week | Presentation of the accounts and transactions costs reflect | |
| 13. Week | General regulation of temporary balance | |
| 14. Week | General monographs on temporary balance | |
| 15. Week | General monographs on temporary balance | |
| 16. Week | General monographs on temporary balance |
| Lecture Notes |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | Measurement Method |
|---|
| 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 | 8 | 4 | 32 |
| Midterm 1 | 1 | 14.5 | 14.5 |
| Final | 1 | 25 | 25 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 5.0 | ||
