| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| General Accounting I | SKY101 | 1. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Subject Description Q&A |
| Course Coordinator |
Lect. NURBANU OCAK |
| Instructors |
NURBANU OCAK |
| Assistants | |
| Goals | To monitor the financial situation of enterprises to control, manage and to shed light on the decisions of managers of commercial transactions directed to enroll and reporting of transactions to be done is to teach. At the end of the course each student a commercial transaction, which is aimed to make the accounting record. |
| Course Content | Basic concepts (business, accounting, accounting types, Accounting Profession in Turkey and Financial Statement Users, General information about Uniform Accounting System and Basic Equivalence of Accounting Documents used in accounting Books used in accounting Account Concept and Accounting Operation Rules, Workflow in Accounting Current assets, Liquid assets and sample solutions related to the operations of accounts Securities, Sample solutions related to the operations of commercial and other receivables accounts Stocks, VAT application MIDTERM EXAM Commercial goods purchase, sales returns and discounts Fixed Assets, Financial fixed assets and account operations Tangible fixed assets and account operations Accumulated Depreciation applications, Intangible fixed assets and account operations |
| 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 - the assets and liabilities, income statement and the quality of cost accounting, partitioning, functioning and relationships with each other, learning any business be able to understand how it works in the accounting process - the accounting transactions during the period, the company's year-end financial structure and profit / loss and to analyze the relationship, within the period of any business to keep accounting records - 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, and users of financial statements Accounting Profession in Turkey, Fundamentals of Accounting Equivalence | Preparation, After Class Study |
| 2. Week | Account Concepts and Rules of Procedure of Accounts, Accounting Workflow, Books and Documents Used in Accounting | Preparation, After Class Study |
| 3. Week | Assumptions and basic principles of accounting, Accounting and Operation Sequence 1 Year Accounting Cycle | Preparation, After Class Study |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement, Cash Flows Accounting | Preparation, After Class Study |
| 5. Week | Stock movements and Value Added Tax Accounting for Receivables | Other Activities |
| 6. Week | Movement of goods in Business and Accounting (continuous and intermittent methods and inventory tracking inventory methods) | Other Activities |
| 7. Week | Deposits, Guarantees and Advance Operations, Payroll and Accounting | Other Activities |
| 8. Week | Midterm Exam | |
| 9. Week | Fixed Assets and Depreciation applications Transactions | Visual Presentation |
| 10. Week | Short-Term Liabilities | Verbal Expression |
| 11. Week | Long-Term Liabilities | Verbal Expression |
| 12. Week | Stockholders' equity accounts | Verbal Expression |
| 13. Week | Income statement accounts | Verbal Expression |
| 14. Week | Income-Expenditure Accounts and Cost Analysis of Closing and Results of Operations (Profit / Loss) reveal | Verbal Expression |
| Genel Muhasebe, İbrahim LAZOL, Ekin Kitabevi, Bursa, 2004. |
| Genel Muhasebe, Orhan SEVİLENGÜL, Gazi Kitabevi, Ankara, 2003. |
| General Accounting Applications,Enver BOZDEMİR, Gazi Kitapevi, 2016 |
| 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 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY4 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY6 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY7 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY8 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY9 | 3 | 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 | 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) |
|---|---|---|---|
| Midterm 1 | 1 | 24 | 24 |
| Final | 1 | 47.5 | 47.5 |
| Classroom Activities | 14 | 4 | 56 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 5.0 | ||
