| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| General Accounting | ORT1182 | 1. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face-to-face |
| Course Coordinator |
Lect. Enis HİÇYILMAZ |
| Instructor(s) |
Enis HİÇYILMAZ |
| Assistants | |
| Goals | Made of the general definition of accounting, general accounting knowledge to gain |
| Course Content | This course provides compliance with international standards in the Turkish accounting system The use of uniform chart of accounts and basic financial statements (Balance Sheet and Income Statement) involve the preparation. |
| Learning Outcomes |
- To be able to define accounting. - Creating an account plan. - Do not arrange a tune. - Knowing VAT and making a declaration. - Be able to arrange balance sheet and income statement. - To be able to learn the concept of account. - To be able to make daily and big book entries. - Recognizing and recording asset accounts. - Recognize and save resource accounts. - To be able to make records about stock accounts. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | The definition and functions of accounting. | |
| 2. Week | Basic concepts of accounting, basic financial statements and basic accounting equation. | |
| 3. Week | Account concept, journal article, trial balance and auxiliary accounts. | |
| 4. Week | Introduction to accounts that make up the balance sheet: Stock Values. | |
| 5. Week | Securities and trade receivables. | |
| 6. Week | Other claims. | |
| 7. Week | Stocks. | |
| 8. Week | Midterm exams and course exams. | |
| 9. Week | Fixed Assets 1. | |
| 10. Week | Fixed Assets 2. | |
| 11. Week | Short term liabilities. | |
| 12. Week | Long term liabilities and own resources. | |
| 13. Week | General information about income statement and income statement accounts. | |
| 14. Week | Sample solutions. | |
| 15. Week | Final Exams. | |
| 16. Week | Final Exams. |
| Konaklama İşletmelerinde Muhasebe Uygulamaları, Yrd.Doç.Dr. Ergün KAYA,Doç.Dr. Tunç KÖSE ,Anadolu Üniversitesi,2013,Eskişehir. |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | DK9 | DK10 | Measurement Method |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PY1 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY2 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY6 | 4 | 0 | 0 | 0 | 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 | 25 | 25 |
| Final | 1 | 20 | 20 |
| Practice | 1 | 30 | 30 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 117 | ||
| ECTS Credit of the Course | 5.0 | ||
