| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting Applications | YBS158 | Turkish | Compulsory | 2. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Face to face |
| Course Coordinator | Dr. Öğr. Üyesi Ali AKAYTAY |
| Instructor(s) | |
| 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. |
| # | Öğrenme Kazanımı |
| 1 | Accounting and other departments within a business to business management to understand the importance |
| 2 | the assets and liabilities, income statement and the quality of cost accounting, partitioning, functioning and their relationships with each other learning |
| 3 | 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 |
| 4 | 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 |
| 7 | Arranged to read financial statements and the financial structure of the business to make a comment. |
| Week | Topics/Applications | Method |
|---|---|---|
| 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 |
| 2. Week | Account Concept and Rules of Accounts, Workflow in Accounting, Books and Documents Used in Accounting | Preparation, After Class Study, Practice |
| 3. Week | Basic Principles and Assumptions of Accounting, Process Sequence of Accounting and 1-Year Accounting Cycle | Preparation, After Class Study, Practice |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement, Accounting of Cash Movements | Research, Practice |
| 5. Week | Value Added Tax for Securities Acts and Accounts Receivable | Practice, Preparation, After Class Study |
| 6. Week | Goods Movement and Accounting in Enterprises (Continuous and Interval Inventory Tracking Methods) | Preparation, After Class Study, Practice |
| 7. Week | Deposit, Guarantee and Advance Transactions, Payroll and Recognition | Preparation, After Class Study, Practice |
| 8. Week | Case study | |
| 9. Week | Fixed Asset Operations and Depreciation Applications | Preparation, After Class Study, Practice |
| 10. Week | Short Term Liabilities | Practice, Preparation, After Class Study |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity Accounts | Preparation, After Class Study, Practice |
| 13. Week | Income Statement Accounts | Preparation, After Class Study, Practice |
| 14. Week | Closing the Income-Expense Accounts and Cost Accounts and Revealing the Result of the Activity | Preparation, After Class Study, Practice |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Graduates will have a holistic perspective on business functions | ✔ | |||||
| 2 | Graduates will have conceptual knowledge in the field of informatics in the sector average. | ✔ | |||||
| 3 | Graduates may integrate the business functions and IT infrastructure | ✔ | |||||
| 4 | Graduates will have awareness and knowledge about the processes of analyzing, designing, developing, and using information systems. | ||||||
| 5 | Students will have the ability to define the problem, collect data, analyze, interpret, evaluate, and develop a solution proposal for the solution of problems encountered in business. | ✔ | |||||
| 6 | Graduates may develop new strategic approaches for the efficiency of applications used in businesses. | ✔ | |||||
| 7 | Graduates may understand the logic of the algorithm and convert the designed algorithm into an up-to-date programming language. | ||||||
| 8 | Gradutes may have basic knowledge and understanding in the field of data science. | ✔ | |||||
| 9 | Graduates may have basic knowledge and understanding in the field of data science. | ✔ | |||||
| 10 | Graduates may base their vision on continuous learning and renewal. | ✔ | |||||
| 11 | Graduates may have an awareness of ethical and professional responsibility in business life. | ✔ | |||||
| 12 | Graduates may have an awareness of the individual and social effects of informatics applications and their legal consequences. gets the awareness of social responsibility. | ✔ | |||||
| 13 | Graduates may be able to use at least one foreign language in written and oral communication in the fields of information systems and business administration. | ||||||
| 14 | Graduates may take responsibility as an individual or team member in solving problems encountered in business life. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 |
| PY2 | 3 | 3 | 3 | 3 | 3 |
| PY3 | 2 | 2 | 2 | 2 | 2 |
| PY4 | 0 | 0 | 0 | 0 | 0 |
| PY5 | 3 | 3 | 3 | 3 | 3 |
| PY6 | 3 | 3 | 3 | 3 | 3 |
| PY7 | 0 | 0 | 0 | 0 | 0 |
| PY8 | 4 | 4 | 4 | 4 | 4 |
| PY9 | 1 | 1 | 1 | 1 | 1 |
| PY10 | 2 | 2 | 2 | 2 | 2 |
| PY11 | 5 | 5 | 5 | 5 | 5 |
| PY12 | 3 | 3 | 3 | 3 | 3 |
| PY13 | 0 | 0 | 0 | 0 | 0 |
| PY14 | 2 | 2 | 2 | 2 | 2 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 3 | 14 | 42 |
|
Ders Dışı |
Research | 3 | 14 | 42 |
|
Sınavlar |
Midterm 1 | 1 | 1 | 1 |
| Homework 1 | 1 | 6 | 6 | |
| Final | 1 | 1 | 1 | |
| Practice | 12 | 3 | 36 | |
| Total Workload | 128 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||