| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| GENERAL ACCOUNTING | LJP1107 | Turkish | Compulsory | 1. Semester | 3 + 1 | 4.0 | 4.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to Face |
| Course Coordinator | Dr. Öğr. Üyesi Ayşe SOY TEMÜR |
| Instructor(s) | Dr. Öğr. Üyesi Ayşe SOY TEMÜR (Güz) |
| Goals | Balance sheet and income statement, financial statements, information gathering accounts, accounting also recording tools, basic concepts of accounting, generally accepted accounting principles, the accounting process, specifying the assets and liabilities related to the registration process showing the general temporary balance regulation of |
| Course Content | Definition of Accounting and Functions, Basic Concepts of Accounting, Accounting Concepts, Basic Financial Statements, Journal Book, Current Assets, Fixed Assets, Short-Term Liabilities and Inventory Operations, Long Term Liabilities and Inventory Operations, Equity, Income and Expenses Concepts, Cost of Sales Statement, Income Statement, Balance Sheet Analysis of. |
| # | Öğrenme Kazanımı |
| 1 | the basic concepts of accounting and recognize documents |
| 2 | Understanding the functioning of the accounts in the Chart of Accounts and make records |
| 3 | to regulate temporary trial |
| 4 | It can keep accounting records around the principles of transparency and periodicity. |
| 5 | Accounting balance sheet, income and expense statement can create. |
| 6 | Learn about accounting procedures and principles. |
| 7 | Can create main and sub-accounts related to accounting in business life. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Business and Accounting Concepts, Basic Concepts of Accounting | Practice, Research, Presentation (Preparation), Interview, Other Activities, Preparation, After Class Study |
| 2. Week | Generally Accepted Accounting Principles | Presentation (Preparation), Practice, Interview, Other Activities, Preparation, After Class Study, Research |
| 3. Week | Monthly, Temporary and Definite Balances with Balance Sheet and Income Table | Practice, Presentation (Preparation), Preparation, After Class Study, Research, Other Activities, Interview |
| 4. Week | Elimination of Accounting Process and Accounting Records Errors | Research, Preparation, After Class Study, Practice, Other Activities, Presentation (Preparation), Interview |
| 5. Week | Uniform Chart of Accounts, and Definition of Accounts | Research, Other Activities, Interview, Presentation (Preparation), Preparation, After Class Study |
| 6. Week | Account Concept and Operation | Interview, Practice, Research, Preparation, After Class Study, Other Activities, Presentation (Preparation) |
| 7. Week | Registration of Active Accounts | Other Activities, Interview, Research, Presentation (Preparation), Practice, Preparation, After Class Study |
| 8. Week | Registration of Passive Accounts | Other Activities, Interview, Presentation (Preparation), Practice, Preparation, After Class Study, Research |
| 9. Week | Registration of Passive Accounts | Other Activities, Interview, Presentation (Preparation), Preparation, After Class Study, Research |
| 10. Week | Continuous and Intermittent Inventory Methods | Research, Interview, Practice, Other Activities, Preparation, After Class Study |
| 11. Week | Continuous And Intermittent Inventory Related Applications | Preparation, After Class Study, Research, Other Activities, Interview, Practice, Presentation (Preparation) |
| 12. Week | Operation and Examples of Income Statement Accounts | Interview, Presentation (Preparation), Preparation, After Class Study, Practice, Other Activities, Research |
| 13. Week | Preparation of General Temporary Mizan | Practice, Presentation (Preparation), Preparation, After Class Study, Research, Interview, Other Activities |
| 14. Week | Monographs with General Temporary Layout | Other Activities, Interview, Presentation (Preparation), Research, Preparation, After Class Study, Practice |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 2 | Effectively and efficiently utilizes analytical, planning, organizational, and control skills in logistics processes. | ✔ | |||||
| 3 | Analyzes professional issues and develops creative solutions through critical thinking. | ✔ | |||||
| 10 | Possesses the competencies to record, classify, summarize, and report financial transactions. | ✔ | |||||
| 11 | He relates the knowledge he has acquired in the field of logistics to disciplines such as economics, marketing, sociology, psychology, and law. | ✔ | |||||
| 12 | Customer service, transportation management, inventory management, and data preparation processes are implemented. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 |
|---|---|---|---|---|---|---|---|
| PY2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY10 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY11 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY12 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Dr. Öğr. Üyesi Ayşe SOY TEMÜR | 3+1 | Vize | 40.00 |
| Dr. Öğr. Üyesi Ayşe SOY TEMÜR | 3+1 | Final | 60.00 |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 4 | 56 |
|
Ders Dışı |
Preparation, After Class Study | 14 | 2 | 28 |
| Research | 14 | 1 | 14 | |
| Other Activities | 2 | 1 | 2 | |
|
Sınavlar |
Midterm 1 | 1 | 1 | 1 |
| Final | 1 | 1 | 1 | |
| Total Workload | 102 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 4.0 | ||
