GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
END217	GENERAL ACCOUNTING	3	2	2	4

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. İLKSEN SARI O
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	Teaching fundamentals of accounting and principles. Introducing accounting systems. Expressing the accounting calculations.
Contents of the Course Unit:	Fundamentals of accounting and principles Accounting systems Accounts chart End of period operations Preparing the financial statement

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Explain the basic concepts of accounting and its importance for business.
They will be able to sort the financial statements generated to help decision makers make decisions.
They will be able to identify financial statements generated to help information users make decisions.
Balance sheet equality and the accounting period will explain the functioning.
Bilayon will be able to explain the operation of accounts in the group of current assets.
They will be able to make accounting records.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	General Introduction, Introduction to Accounting	-
2	-	Accounting Basic Concepts	-
3	-	Basic Accounting Equity and Financial Tables	-
4	-	Account Concept and Journal Article	-
5	-	Trial Balance and Auxiliary Accounts	-
6	-	Accounting Book and Documents	-
7	-	Accounting Books and Accounting Process	-
8	-	MID-TERM EXAM	-
9	-	Introduction to Uniform Chart of Accounts	-
10	-	Margin Account	-
11	-	Other Liquid Assets	-
12	-	Stocks and Bonds	-
13	-	Account Receivables	-
14	-	Stock Movements	-
15	-	Inventory Accounting: Interval Inventory - Continuous Inventory Methods	-
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
SEVİLENGÜL, O. (2016), General Accounting, Ankara: Gazi Publishing House

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Temel, klinik tıp bilimleri ve adli tıp hakkında yeterli birikim sahibi olmak adli tıp alanında teorik ve pratik bilgiyi kullanma yeteneğini sağlar.	0
2	Uygun yöntem ile teknikleri seçerek ve uygulayarak, adli tıp ve otopsi işlemlerinde karşılaşılabilecek problemleri tanımlama, çözme ve postmortem örnek alma yeteneğini sağlar.	0
3	Otopsi yapım tekniklerini uygulama becerisine sahip olmak ve modern görüntüleme tekniklerini kullanabilmek, gerekli olan ekipmanları seçme yeteneğini sağlar	0
4	Otopsiyi gerçekleştirme ve otopsi sonucunda ölüm nedenini belirleme konusunda neticeye ulaşma yeteneğini sağlar.	0
5	Türkçe ve İngilizceyle yeterli şekilde kendini ifade etme yeteneğine sahip olmak, belirli konularda iletişim ve topluluk önünde fikirlerini belirtmek için özgüven ve mesleki yeterlilik yeteneğini sağlar.	0
6	Hayat boyu yeni şeyler öğrenme gerekliliği bilinci, teknoloji ve kendini yenileme yeteneği ile olur.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Otopsi yaparken ihtiyaç duyulan malzemeleri temin etme ve pratik olarak modern teçhizatlarla otopsi işlemini uygulama yeteneğini sağlar.		1
2	Bilgilere erişme ve bu amaca göre gerekli kaynak araştırması yapmak, bilgi kaynaklarının kullanılması yeteneğini sağlar.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Alanında edindiği temel düzeydeki bilgi ve becerileri kullanarak verileri yorumlar ve değerlendirir, sorunları tanımlar, analiz eder ve çözüm için planlanan çalışmalarda yer alır/sorumluluk alır.	0

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1		0
2		0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1		0
2		0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1		0
2		0
3		0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1		0
2		0
3		0
4		0
5		0
6		0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1		0
2			1
3		0
4				2
5		0
6			1
7		0

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
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	2	2
Mid-Term Exam	1	2	2
Preparation for the Mid-Term Exam	2	2	4
Short Exam	1	2	2
Preparation for the Short Exam	1	2	2
TOTAL	35	0	97