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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 - 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

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
Level of Contribution
0 1 2 3 4 5

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

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
Total Workload of the Course Unit 150
Workload (h) / 25.5 5,9
ECTS Credits allocated for the Course Unit 6,0