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	Lecturer TUĞÇE BİLGİÇ
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	Containing up to date information in the field of physiotherapy lecture notes, application tools, visual-basic level, supported by objective source of information acquired in the theoretical and practical courses as a professional can evaluate and implement.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Physiotherapy basic knowledge and skills acquired in the field, using the ability to interpret and evaluate data, identify problems, analyze the evidence-based solutions can be developed.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Physiotherapy related to the field of theoretical and practical information you can use on a basic level.	0

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	All applications related to the field of physiotherapy according to the technique can.	0
2	Gained in the field of physiotherapy, using basic knowledge and skills to interpret and evaluate data, identify problems, analyze and solutions can take part in the planned work.	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Physiotherapy is related to the field with a basic knowledge of using a given task can be carried out independently.	0
2	Physiotherapy encountered in applications related to the field to solve complex and unpredictable problems can work as a team member.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Basic knowledge acquired in the field of physiotherapy and skills to critically evaluate them.	0
2	Identify learning needs and can guide learning.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Issues related to the field of physiotherapy have the basic knowledge and skills in using information about the people and institutions; ideas and proposals for solutions to the problems of written and oral transfer.	0
2	A foreign language at least at the level of European Language Portfolio A2 marks in the field using information and can communicate with colleagues.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Physiotherapy related to the field of data collection, interpretation and dissemination stages of implementation and results of the social, scientific, cultural and ethical values ​​according to contribute.	0
2	As an individual duties, rights and responsibilities related laws, regulations, legislation and can act according to the rules of professional ethics.		1
3	It may work with other health care disciplines.	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