GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
END217	GENERAL ACCOUNTING	4	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. ARZU ÖZGEN
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	To have adequate infrastructure issues; acquire theoretical and practical knowledge in these areas.		1
2	Required for applications related to the field of methods, techniques and technologies by identifying the services to use effectively.		1

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

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Required for applications related to the field of modern techniques, tools and informatics technologies to choose and to have knowledge to use it effectively.			2
2	Related to the field of diagnostic data obtained and maintained with the relevant knowledge and skills to have.			2

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Required for applications related to the field of modern techniques, tools and informatics technologies to be able to select and use effectively.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To have ability to do individual work.						5
2	Applications related to the field of providing solutions when faced with unforeseen situations.					4

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Aware of the necessity of lifelong learning; follow developments in science and technology and continuous self-renewal gain awareness.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Colleagues, physicians and patients communicate effectively with the ethical framework.						5
2	Public and private sector organizations by examining the processes related to their field skills to practice.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Taking material from the patient for testing, storage and transfer shows sufficient skills.			2
2	Medical laboratory techniques in the materials used and maintained in accordance with the does.		1
3	Required by the field to gain a basic level of computer skills.		1
4	Labor law and occupational safety, environmental protection and quality of information to be conscious.						5

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