| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting I | UTI105 | 1. Semester | 3 + 0 | 3.0 | 6.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | |
| Course Coordinator |
Assoc. Prof. Dr. Nevin ÖZER |
| Instructors |
Nevin ÖZER |
| 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 | Accounting Functions; Definition of Accounting, Balance Sheet Balance, Balance Sheet and Income Statement, Account Description, Uniform Accounting System, Accounting Framework, Account Groups, Accounts, Current and Fixed Assets, Capital, Debt, Income and Expense Account Transactions and Accounting, Preparation Trial Balance |
| Learning Outcomes |
- To be able to comprehend the importance of accounting for other departments and business management in a business - Recognizes and uses documents used in accounting - To be able to comprehend how the accounting process in any enterprise works, to understand the relationship between the general accounting and the records kept in this direction with other accounting systems - To be able to keep the accounting records of any enterprise and / or to reveal accounting errors by questioning them when necessary, to correct these errors To comprehend the importance of accounting for other departments in a business |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Definition of accounting, functions, types, historical development | |
| 2. Week | Basic concepts of accounting, Generally accepted accounting principles | |
| 3. Week | Accounting process | |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement | |
| 5. Week | Documents used in accounting | |
| 6. Week | Account concept, functioning | |
| 7. Week | Active accounts, Current assets, Liquid assets | |
| 8. Week | Repetition | |
| 9. Week | Securities and Trade receivables account | |
| 10. Week | commercial goods account | |
| 11. Week | Accounts related to the Commercial Goods account | |
| 12. Week | Perpetual Inventory Method | |
| 13. Week | Perpetual Inventory Method | |
| 14. Week | Other Current Assets |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | 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) |
|---|---|---|---|
| Midterm 1 | 1 | 50 | 50 |
| Final | 1 | 61 | 61 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 153 | ||
| ECTS Credit of the Course | 6.0 | ||
