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GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
UTI107 GENERAL ACCOUNTING 2 3 3 7

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 Assist.Prof. SEDA MUMLU KARANFİL
Instructor(s) of the Course Unit
Course Prerequisite No

OBJECTIVES AND CONTENTS

Objectives of the Course Unit: It is aimed to gain knowled about Basic concepts of accounting, accounting procedures in the process of accounting for the preparation of financial statements.
Contents of the Course Unit: Accounting of active bilpasif, income statement and cost accounts according to Uniform Accounting System, keeping daily and large ledger records, preparing income statement, balance and balance sheet.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Apply accounting records according to uniform accounting system.
Solve the accounting process with the help of generally accepted accounting principles.
Solves income statement, balance and balance sheet.
Composes income statement, balance and balance shee
Makes the accounting records at the end of the semester.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 Literature Review, Individual Research Concept of Accounting, Development of Accounting, Functions of Accounting Lecture, Discussion, Demonstration, Problem Solving
2 Literature Review, Individual Research Basic Concepts of Accounting, Basic Equality of Balance Sheet, Lecture, Discussion, Demonstration, Problem Solving
3 Literature Review, Individual Research Books and documents used in accounting,Double-Side Record System, Transaction Sequence in Accounting, Transaction Process in Accounting Lecture, Discussion, Demonstration, Problem Solving
4 Literature Review, Individual Research Unified Accounting Plan, Active Accounts; Operations of Working Assets Accounts Lecture, Discussion, Demonstration, Problem Solving
5 Literature Review, Individual Research Active Accounts; Purchase and Sale of Goods, Discount, Operations of Purchase Sale Return Accounts Lecture, Discussion, Demonstration, Problem Solving
6 Literature Review, Individual Research Active Accounts; Real Assets Accounts Operation Lecture, Discussion, Demonstration, Problem Solving
7 Literature Review, Individual Research Passive Accounts: Operations of Short Term and Long-Term Accounts Lecture & Lecture, Discussion, Demonstration, Problem Solving
8 - MID-TERM EXAM -
9 Literature Review, Individual Research Passive Accounts: Equity Accounts Monography solution Lecture, Discussion, Demonstration, Problem Solving
10 Literature Review, Individual Research Operation of Cost Accounts Monography solution Lecture, Discussion, Demonstration, Problem Solving
11 Literature Review, Individual Research Operation of Income Table Accounts Monography solution Lecture, Discussion, Demonstration, Problem Solving
12 Literature Review, Individual Research Regulation in General Trial Balance, Period-End Accounting Monography solution Lecture, Discussion, Demonstration, Problem Solving
13 Literature Review, Individual Research Cost Accounts and Closing Records Monography solution Lecture, Discussion, Demonstration, Problem Solving
14 Literature Review, Individual Research Income Table Regulation Monography solution Lecture, Discussion, Demonstration, Problem Solving
15 Literature Review, Individual Research Adjusted Trial Balance and Balance Sheet Regulation Monography solution Lecture, Discussion, Demonstration, Problem Solving
16 - FINAL EXAM -
17 - FINAL EXAM -

SOURCE MATERIALS & RECOMMENDED READING

Sevilengul, O. (2016). Genel Muhasebe. Ankara: Gazi Bookstore
Lazol, I. (2017). Genel Muhasebe. Bursa: Ekin Publications
Uysal T., Senlik M. (2013). Genel Muhasebe. Istanbul: Seckin Publications
Harrison, Walter T. (2014). Financial accounting: international financial reporting standards. Boston: Pearson Education Inc.

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
Explain the historical development process of Aviation Management
1
2
Use computer programs related to Aviation Transportation
1
3
Define basic concepts related with aviation management.
2

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
1
2
Classify the relationship between the basic functions of the business and the interactions between these functions.
2
3
Apply knowledge and skills related to his / her field by considering the legal aspect of occupational health and safety.
1
4
Explain the concepts of entrepreneurship and innovation with the field.
1

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage operational activities related to the airline.
1
2
Gain lifelong learning skills and use knowledge of the field in the business life with the awareness of social responsibility.
5

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Prepare written agreements with relevant institutions in accordance with the legislation.
1
2
Perform the theoretical and practical knowledge related to the field with appropriate analytical methods and modeling techniques in business life.
5
3
Cooperate with stakeholders related to air transport.
1
4
Develop the modern techniques and tools necessary for applications related to the field.
2
5
Manage all phases from planning to implementation of aviation operations as a member of a team.
1

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Execute a study in his/her field independently.
1
2
Decide as an individual or a team member to solve the problems encountered in applications related to the field.
1

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Evaluate advanced knowledge and skills in his/her field with a critical approach.
1
2
Apply activities to improve his/her performance and his / her responsibility in line with the learning objectives by determining the learning needs.
1

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Communicate with people and institutions related to the field in writing and verbally.
1
2
Explain his/her thoughts on the issues related to the field and suggestions for solutions to the problems by the related departments by using supporting quantitative and qualitative data.
5
3
Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.
1

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage airports and terminal operations efficiently using aviation and business information.
1

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 2 28
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 0 0 0
Assignment (Homework) 10 4 40
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 2 2
Preparation for the Final Exam 5 4 20
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 5 4 20
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
TOTAL 50 0 153
Total Workload of the Course Unit 153
Workload (h) / 25.5 6
ECTS Credits allocated for the Course Unit 6,0