Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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ELT211 | MUHASEBEYE GİRİŞ | 3 | 3 | 3 | 6 |
GENERAL INFORMATION |
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Language of Instruction : | Turkish |
Level of the Course Unit : | BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle |
Type of the Course : | Compulsory |
Mode of Delivery of the Course Unit | - |
Coordinator of the Course Unit | Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU |
Instructor(s) of the Course Unit | Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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Objectives of the Course Unit: | To teach students basic accounting concepts and principles, accounting systems and to provide them with the ability to apply accounting accounts. |
Contents of the Course Unit: | 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 |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
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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. |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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Week | Preparatory | Topics(Subjects) | Method |
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 | - |
SOURCE MATERIALS & RECOMMENDED READING |
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Sevilengül, Orhan. (2016). Genel Muhasebe, Gazi Kitabevi, Ankara. |
Çanakçıoğlu, Mustafa. (2015) Dönem İçi Muhasebe Uygulamaları, Der yayınları, İstanbul |
ASSESSMENT |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Learns the basic information about electronic commerce.
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1 | |||||
2 |
Gains awareness about project and risk management skills and the importance of entrepreneurship, innovation and sustainable development.
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1 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Follows new generation marketing strategies by learning digital marketing.
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1 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Correctly relates the relationship between electronic commerce and information and communication technologies.
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1 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Applies the knowledge and skills related to the field, taking into account its social and ethical responsibilities.
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2 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
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.
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3 |
OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Gains skills in web and graphic design.
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0 | |||||
2 |
Has the ability to produce innovative works by learning to use digital tools effectively.
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1 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
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.
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5 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Analyzes the current e-commerce environment.
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3 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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Type of the Learning Activites | Learning Activities (# of week) | Duration (hours, h) | Workload (h) |
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 |
Total Workload of the Course Unit | 150 | ||
Workload (h) / 25.5 | 5,9 | ||
ECTS Credits allocated for the Course Unit | 6,0 |