| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| General Accounting | MUH1411 | 1. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Specialist Tuba SAVAŞ HAYIRLI |
| Instructor(s) |
Tuba SAVAŞ HAYIRLI |
| Assistants | |
| Goals | It aims to introduce basic accounting principles and concepts on how to record, classify and summarize financial events occurring in a business during a period and to show how the accounting flow process works within the framework of the Uniform Accounting System. |
| Course Content | General accounting course includes the most important topics of accounting such as double-entry recording system, accounting accounts, journal, general ledger, trial balance and income statement. |
| Learning Outcomes |
- To be able to recognize the basic concepts of accounting - Editing monthly trials - To be able to comprehend the basic principles of balance sheet and income statement. - It aims to organize general temporary trial balance by understanding the functioning of balance sheet and income statement accounts. - Students will have the competence to use the knowledge and skills gained within the course effectively in the working environment. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Introduction to Accounting | Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation Course Hours |
| 2. Week | Financial Statements | Research Other Activities Visual Presentation Verbal Expression Course Hours Preparation, After Class Study |
| 3. Week | Accounts | Preparation, After Class Study Verbal Expression Research Visual Presentation Other Activities Course Hours |
| 4. Week | Accounting Process | Course Hours Preparation, After Class Study Research Visual Presentation Verbal Expression Other Activities |
| 5. Week | Instant Values | Visual Presentation Other Activities Course Hours Research Verbal Expression Preparation, After Class Study |
| 6. Week | Receivables | Preparation, After Class Study Research Other Activities Visual Presentation Verbal Expression Course Hours |
| 7. Week | Financial Assets: Securities | Other Activities Verbal Expression Research Course Hours Visual Presentation Preparation, After Class Study |
| 8. Week | Stocks | Visual Presentation Course Hours Preparation, After Class Study Other Activities Verbal Expression Research |
| 9. Week | Midterm | Preparation, After Class Study Research Verbal Expression Other Activities Course Hours Visual Presentation |
| 10. Week | Foreign Resources and Equity | Preparation, After Class Study Research Visual Presentation Course Hours Verbal Expression Other Activities |
| 11. Week | Income and Expenses | Research Course Hours Verbal Expression Other Activities Preparation, After Class Study Visual Presentation |
| 12. Week | End of Period Transactions | Visual Presentation Other Activities Preparation, After Class Study Verbal Expression Course Hours Research |
| 13. Week | Monographs | Research Other Activities Verbal Expression Visual Presentation Preparation, After Class Study Course Hours |
| 14. Week | Monographs | Visual Presentation Research Course Hours Other Activities Verbal Expression Preparation, After Class Study |
| Course notes |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | Measurement Method |
|---|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 | 40,60 |
| PY2 | 4 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| PY3 | 3 | 3 | 3 | 3 | 3 | 3 | 40,60 |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| PY5 | 4 | 4 | 4 | 4 | 4 | 4 | 40,60 |
| PY6 | 4 | 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 | 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 | ||
