MUHASEBEYE GİRİŞ DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
ELT211	MUHASEBEYE GİRİŞ	3	3	3	6

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Doç.Dr. MUSTAFA ÇANAKÇIOĞLU
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	To teach students basic accounting concepts and principles, accounting systems and to provide them with the ability to apply accounting accounts.
İçerik:	Definition and Scope of General Accounting, Basic Concepts and Principles, Accounting Systems, Double-Entry Recording System, Chart of Accounts and Operation of Accounts in Commercial Enterprises

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Defines the basic concepts of accounting and its importance for business.
Analyzes the balance sheet equation and the functioning of the accounting process.
Defines the basic principles and concepts of accounting.
Recognizes the Uniform Chart of Accounts.
Creates accounting records.
Learns the accounting process and documents.
Carries out accounting transactions from the beginning of an accounting period to the general provisional balance sheet for commercial enterprises.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Examining the relevant sections of course resources	Definition and Scope of Introduction to Accounting	Lecture, Question-Answer, Discussion
2	Examination of application examples regarding the basic concepts of accounting	Accounting Basic Concepts, Functions of Accounting	Lecture, Question-Answer, Discussion
3	Examining balance sheet and income statement samples	Basic Accounting Equation and Financial Statements	Lecture, Application
4	Examining the relevant sections of course resources	Accounting Process, Account Concept and Journal Item	Application, Lecture, Problem Solving
5	Examination of application examples regarding trial balance and subsidiary accounts	Trial balance and subsidiary accounts	Lecture, Application
6	Examining the relevant sections of course resources	Accounting for Current Asset Accounts, Cash Bank and Checks Received Accounts	Application, Lecture, Problem Solving
7	Preparation of sample applications belonging to the ready values group	Accounting for Purchase and Sales Transactions and VAT Accounts	Problem Solving, Lecture
8	-	MID-TERM EXAM	-
9	Examining the relevant sections of course resources	Accounting for Stocks	Lecture, Problem Solving, Application
10	An examination will be made regarding the fixed assets and resource structure of the businesses.	Accounting for Fixed Assets and Foreign Resources	Lecture, Discussion, Problem Solving
11	Examining the relevant sections of course resources	7/A and 7/B Expense Options Accounting for Expense Accounts	Lecture, Problem Solving, Application
12	Examining the relevant sections of course resources	Introduction and Accounting of Income Statement Accounts	Lecture, Discussion, Problem Solving
13	Preparation and analysis of examples of intra-period transactions	Sample applications 1	Lecture, Discussion, Application
14	Preparation and analysis of examples of intra-period transactions	Sample applications 2	Lecture, Discussion, Application
15	-	An Overwiev	Lecture, Question-Answer, Discussion
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Sevilengül, Orhan. (2016). Genel Muhasebe, Gazi Kitabevi, Ankara.
Çanakçıoğlu, Mustafa. (2015) Dönem İçi Muhasebe Uygulamaları, Der yayınları, İstanbul

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Learns the basic information about electronic commerce.		1
2	Gains awareness about project and risk management skills and the importance of entrepreneurship, innovation and sustainable development.		1

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Follows new generation marketing strategies by learning digital marketing.		1

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Correctly relates the relationship between electronic commerce and information and communication technologies.		1

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Applies the knowledge and skills related to the field, taking into account its social and ethical responsibilities.			2

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Researches developments in science and technology and understands the importance of constantly renewing themselves adopting lifelong learning as a principle.				3

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Gains skills in web and graphic design.	0
2	Has the ability to produce innovative works by learning to use digital tools effectively.		1

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Evaluates the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.						5

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Analyzes the current e-commerce environment.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	12	2	24
Land Surveying	0	0	0
Group Work	5	2	10
Laboratory	0	0	0
Reading	6	2	12
Assignment (Homework)	11	2	22
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	23	23
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	15	15
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	52	0	150