| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| GENERAL ACCOUNTING-I | ORT1189 | Turkish | Compulsory | 1. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Öğr. Gör. Hasan Hüseyin COŞKUN |
| Instructor(s) | Öğr. Gör. Hasan Hüseyin COŞKUN (Güz) |
| Goals | The aim of this course is to teach the financial status of the enterprises, to control, to manage and to inform the managers about the transactions to be made and to record the commercial transactions in order to shed light on the decisions to be taken by the managers. At the end of the course, it is aimed that the student will be able to make accounting records of any commercial transaction. |
| Course Content | Accounting process, the relationship between business activities and accounting, concept of accounting, Basic financial statements, concept of account, account plan and account framework, recording tools in accounting, application related to the accounting process, rules to be followed in accounting records, registration of goods transactions in the mercantile business, Stocks account, the methods used to register goods purchase-sale transactions, value added tax in the purchase and sale of goods. |
| # | Öğrenme Kazanımı |
| 1 | Students can understand the importance of accounting in a business, for other departments of business and bussiness management as well. |
| 2 | Students can explain the active and passive accounts, income table and cost accounts and qualifications, fragmentation, functioning and relations between them. |
| 3 | Students can comprehand how accounting process is working in a firm, can express the connection of general accounting and its records with other accounting systems. |
| 4 | Students can keep accounting records of any business and/or if required, can reveal accounting-related mistakes by questioning records and can correct the mistakes. |
| 5 | Students can analyze the relation between current term accounting transactions with year-end financial structure and profit/loss position of bussiness. |
| 6 | Students can read the financial structure of business through financial statements. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Related concepts of business and accounting | |
| 2. Week | Balance sheet equation and account concept | |
| 3. Week | Documents and books | |
| 4. Week | Inventory accounts and periodic inventory system | |
| 5. Week | Inventory accounts and perpetual inventory system | |
| 6. Week | Cash and cash equivilants | |
| 7. Week | Receivables | |
| 8. Week | MIDTERM EXAM | |
| 9. Week | Receivables | |
| 10. Week | Fixed asset | |
| 11. Week | Liabilities | |
| 12. Week | End of period transactions | |
| 13. Week | End of period transactions | |
| 14. Week | Financial statements |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 9 | In the field of accounting-related issues, social responsibility, ethical values and social security rights to have knowledge and awareness. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 |
|---|---|---|---|---|---|---|
| PY9 | 5 | 5 | 5 | 5 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Öğr. Gör. Hasan Hüseyin COŞKUN | Vize | 40.00 | |
| Öğr. Gör. Hasan Hüseyin COŞKUN | Final | 60.00 | |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 1 | 3 | 3 |
|
Ders Dışı |
Preparation, After Class Study | 1 | 1 | 1 |
|
Sınavlar |
Midterm 1 | 1 | 15 | 15 |
| Homework 1 | 10 | 2 | 20 | |
| Final | 1 | 25 | 25 | |
| Classroom Activities | 14 | 3 | 42 | |
| Total Workload | 106 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
