| 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 | 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 | Understanding importance of accounting in a business, both for another departments and bussiness management |
| 1 | Creating account plan |
| 2 | Balance Sheet edit |
| 2 | Learning active and passive accounts’, income table and cost accounts’ qualification, fragments, functioning and relations between them |
| 3 | Understanding how accounting process is working in a firm, understanding basic accounting and in this direction, comprehending connection of records and another accounting systems. |
| 3 | Trial balance and Great book edit |
| 4 | Asset accounts edit |
| 4 | Keeping any of business’ accounting records and/or if required, questioning these and revealing mistakes, correction the mistakes |
| 5 | Analyzing relation between current term accounting transactions and bussiness’ period end financial structure, and profit/loss. |
| 6 | Reading business’ financial structure from organized financial tables |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | To apply accounting procedures and principles | |
| 2. Week | Create home and sub-accounts | |
| 3. Week | Opening record edit | |
| 4. Week | Opening record edit | |
| 5. Week | Organize the opening and closing balance sheet | |
| 6. Week | Organize the opening and closing balance sheet | |
| 7. Week | Ledger edit | |
| 8. Week | Mid term exam | |
| 9. Week | Trial balance edit | |
| 10. Week | Current assets registration | |
| 11. Week | Current assets registration | |
| 12. Week | Long-term assets registration | |
| 13. Week | Long-term assets registration | |
| 14. Week | Long-term assets registration |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 11 | 11 Space-related issues, social responsibility, ethical values and social security rights to have knowledge and awareness, | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | DK9 | DK10 |
|---|---|---|---|---|---|---|---|---|---|---|
| PY11 | 4 | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 0 |
| 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 | 12 | 4 | 48 |
|
Ders Dışı |
Preparation, After Class Study | 12 | 2 | 24 |
|
Sınavlar |
Midterm 1 | 1 | 15 | 15 |
| Homework 1 | 1 | 15 | 15 | |
| Final | 1 | 15 | 15 | |
| Practice End-Of-Term | 1 | 14 | 14 | |
| Total Workload | 131 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
