GENEL MUHASEBE DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
UTI107	GENEL MUHASEBE	1	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. ONUR ÖZDEMİR
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Dr.Öğr.Üyesi ALİ ÖZBEK
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	It is aimed to gain knowled about Basic concepts of accounting, accounting procedures in the process of accounting for the preparation of financial statements.
İçerik:	Accounting of active bilpasif, income statement and cost accounts according to Uniform Accounting System, keeping daily and large ledger records, preparing income statement, balance and balance sheet.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Apply accounting records according to uniform accounting system.
Solve the accounting process with the help of generally accepted accounting principles.
Solves income statement, balance and balance sheet.
Composes income statement, balance and balance shee
Makes the accounting records at the end of the semester.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Literature Review, Individual Research	Concept of Accounting, Development of Accounting, Functions of Accounting	Lecture, Discussion, Demonstration, Problem Solving
2	Literature Review, Individual Research	Basic Concepts of Accounting, Basic Equality of Balance Sheet,	Lecture, Discussion, Demonstration, Problem Solving
3	Literature Review, Individual Research	Books and documents used in accounting,Double-Side Record System, Transaction Sequence in Accounting, Transaction Process in Accounting	Lecture, Discussion, Demonstration, Problem Solving
4	Literature Review, Individual Research	Unified Accounting Plan, Active Accounts; Operations of Working Assets Accounts	Lecture, Discussion, Demonstration, Problem Solving
5	Literature Review, Individual Research	Active Accounts; Purchase and Sale of Goods, Discount, Operations of Purchase Sale Return Accounts	Lecture, Discussion, Demonstration, Problem Solving
6	Literature Review, Individual Research	Active Accounts; Real Assets Accounts Operation	Lecture, Discussion, Demonstration, Problem Solving
7	Literature Review, Individual Research	Passive Accounts: Operations of Short Term and Long-Term Accounts	Lecture & Lecture, Discussion, Demonstration, Problem Solving
8	-	MID-TERM EXAM	-
9	Literature Review, Individual Research	Passive Accounts: Equity Accounts Monography solution	Lecture, Discussion, Demonstration, Problem Solving
10	Literature Review, Individual Research	Operation of Cost Accounts Monography solution	Lecture, Discussion, Demonstration, Problem Solving
11	Literature Review, Individual Research	Operation of Income Table Accounts Monography solution	Lecture, Discussion, Demonstration, Problem Solving
12	Literature Review, Individual Research	Regulation in General Trial Balance, Period-End Accounting Monography solution	Lecture, Discussion, Demonstration, Problem Solving
13	Literature Review, Individual Research	Cost Accounts and Closing Records Monography solution	Lecture, Discussion, Demonstration, Problem Solving
14	Literature Review, Individual Research	Income Table Regulation Monography solution	Lecture, Discussion, Demonstration, Problem Solving
15	Literature Review, Individual Research	Adjusted Trial Balance and Balance Sheet Regulation Monography solution	Lecture, Discussion, Demonstration, Problem Solving
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Sevilengul, O. (2016). Genel Muhasebe. Ankara: Gazi Bookstore
Lazol, I. (2017). Genel Muhasebe. Bursa: Ekin Publications
Uysal T., Senlik M. (2013). Genel Muhasebe. Istanbul: Seckin Publications
Harrison, Walter T. (2014). Financial accounting: international financial reporting standards. Boston: Pearson Education Inc.

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	Describe basic theories of microeconomics and macroeconomics by benefiting from assumptions and axioms.				3
2	Recognize the entries in the book and financial balance sheet of the business organization.						5
3	Define concepts, theories and principles of basic and subfields of international trade by adhering to the background knowledge.			2

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Summarize historical development of the international trade theories by adhering to the chronological order.		1
2	Use theoretical knowledge gained in the field of international trade in occupational practices and daily life.		1
3	Solve financial and legal problems confronted in international trade practices.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate statistical raw data by benefiting from computer programs and relate data with one another in consideration of theoretical knowledge.						5
2	Evaluate developments in the world in consideration of common courses in the faculty with an intellectual perspective.					4

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Interpret current events and facts in international trade based on advanced knowledge and skills from an analytical and systematic holistic view.			2

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate knowledge about economic globalization and internationalization with current knowledge in the field.			2

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Examine current economic policies applied over the gained advanced knowledge and skills by a critical approach.			2

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explain demands in written or verbally by using the foreign language skill in business and social life effectively.		1
2	Tell knowledge, thoughts and solution offers regarding subjects in international trade to relevant stakeholders demands in written or verbally.		1
3	Design a healthy communication network for themselves in the business world by using social life skills.			2

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Analyze current issues, events and problems by benefiting from theoretical and historical knowledge of international trade and economics.		1
2	Develop suggestions for international trade policies by determining economic problems in the macro level.		1
3	Apply commercial applications in consideration of knowledge gained in financing and management of international trade by being inclusive of international market			2
4	Discuss the effects of commercial and financial globalization processes on the income distribution, by benefiting from data.		1

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	14	4	56
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	8	4	32
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	2	2
Preparation for the Final Exam	6	4	24
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	6	4	24
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	50	0	181