MUHASEBEYE GİRİŞ PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ELT211	MUHASEBEYE GİRİŞ	3	3	3	6

GENERAL INFORMATION
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
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)
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
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	Examining the relevant sections of course resources	Accounting for Stocks	Lecture, Problem Solving, Application
9	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
10	-	MID-TERM EXAM	-
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
Sevilengül, Orhan. (2016). Genel Muhasebe, Gazi Kitabevi, Ankara.
Çanakçıoğlu, Mustafa. (2015) Dönem İçi Muhasebe Uygulamaları, Der yayınları, İstanbul

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method
Mid-Term Exam	1	50		Classical Exam
Final Exam	1	50		Classical Exam
TOTAL	2	100

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Learns the basic information about electronic commerce.		1
2	Gains awareness about project and risk management skills and the importance of entrepreneurship, innovation and sustainable development.		1

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Follows new generation marketing strategies by learning digital marketing.		1

SKILLS
Cognitive
	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.		1

SKILLS
Practical
	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.			2

OCCUPATIONAL
Autonomy & Responsibility
	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.				3

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains skills in web and graphic design.	0
2	Has the ability to produce innovative works by learning to use digital tools effectively.		1

OCCUPATIONAL
Communication & Social
	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.						5

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyzes the current e-commerce environment.				3

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	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