| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting Applications | YBS158 | 2. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Assist. Prof. Dr. Ali AKAYTAY |
| Instructors |
Ali AKAYTAY |
| Assistants | |
| Goals | This course is intended to do with the student's bank transactions and accounting records. |
| Course Content | To implement accounting principles and procedures, create the main and sub-accounts, edit boot record, regulate the opening and closing balance sheet, edit general ledger, arrange a trial balance, save assets and resources. |
| Learning Outcomes |
- At the end of the course, it is aimed that the student will be able to record accounting for financial events at a basic level. - 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), Accounting Profession and Financial Table Users in Turkey, Basic Balance of Accountancy | Preparation, After Class Study Practice Course Hours |
| 2. Week | Account Concept and Rules of Accounts, Workflow in Accounting, Books and Documents Used in Accounting | Practice Preparation, After Class Study Course Hours |
| 3. Week | Basic Principles and Assumptions of Accounting, Process Sequence of Accounting and 1-Year Accounting Cycle | Preparation, After Class Study Course Hours Practice |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement, Accounting of Cash Movements | Practice Research Course Hours |
| 5. Week | Value Added Tax for Securities Acts and Accounts Receivable | Preparation, After Class Study Practice Course Hours |
| 6. Week | Goods Movement and Accounting in Enterprises (Continuous and Interval Inventory Tracking Methods) | Preparation, After Class Study Practice Course Hours |
| 7. Week | Deposit, Guarantee and Advance Transactions, Payroll and Recognition | Course Hours Preparation, After Class Study Practice |
| 8. Week | Case study | |
| 9. Week | Fixed Asset Operations and Depreciation Applications | Preparation, After Class Study Course Hours Practice |
| 10. Week | Short Term Liabilities | Preparation, After Class Study Practice Course Hours |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity Accounts | Preparation, After Class Study Practice Course Hours |
| 13. Week | Income Statement Accounts | Course Hours Preparation, After Class Study Practice |
| 14. Week | Closing the Income-Expense Accounts and Cost Accounts and Revealing the Result of the Activity | Practice Preparation, After Class Study Course Hours |
| Genel Muhasebe Uygulamaları, Enver Bozdemir, Gazi Kitabevi, Ankara, 2016. |
| ERDOĞAN. N, BANAR. K, EKERGİL. V, SAĞLAM. N, DOKUR. Ş, 2013, Dönem Sonu İşlemleri, Anadolu Üniversitesi, Eskişehir |
| Cemalcılar, Ö. 2007. Genel Muhasebe, Anadolu Üniversitesi, 6. Basım, Eskişehir; Soylu, K. 2009. Genel Muhasebe, Seçkin Yayıncılık, 2. Basım, Ankara. |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | Measurement Method |
|---|---|---|---|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | - |
| PY2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | - |
| PY4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY6 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | - |
| PY9 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | - |
| PY10 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY11 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 40,60 |
| PY12 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY14 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | - |
| 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 | 3 | 14 | 42 |
| Research | 3 | 14 | 42 |
| Midterm 1 | 1 | 1 | 1 |
| Homework 1 | 1 | 6 | 6 |
| Final | 1 | 1 | 1 |
| Practice | 12 | 3 | 36 |
| Total Workload | 128 | ||
| ECTS Credit of the Course | 5.0 | ||
