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 |
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 |