GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UTI107	GENERAL ACCOUNTING	1	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	Prof. MUSTAFA KÖKSAL
Instructor(s) of the Course Unit	Assist.Prof. ALİ ÖZBEK
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	Summarizing basic and advanced topics in International Trade and Business.					4
2	To define the theories, concepts and principles of International Trade and Business and its sub-fields.					4
3	Interpreting the relationship of International Trade and Business with other disciplines.				3
4	Using the theoretical knowledge gained in the field of International Trade and Business in professional practices and daily life.					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explaining current events and phenomena in the field with a holistic perspective analytically and systematically based on advanced knowledge and skills.						5
2	Solving problems encountered in business life, at individual and organizational level.				3
3	Effective use of computer programs (such as SPSS, R, Excel, Stata) in the face of complex business problems.					4
4	Evaluating the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognizing new theoretical and practical approaches in the field of International Trade and Business.				3
2	Recognize the relevant literature effectively.				3
3	Independently organize activities towards organizational goals and objectives.				3

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To conduct qualitative and quantitative research on the subjects related to the field.				3

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To be able to work independently in the light of the knowledge gained in the field of International Trade and Business and to take responsibility for the work done.					4

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Adopting the philosophy of lifelong learning.						5

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To use Turkish in written and oral communication in accordance with the rules and effectively.					4
2	Using foreign language skills effectively in business and social life, explaining their demands in writing or verbally.			2
3	To design a healthy communication network in the business world by using social life skills.					4

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Benefiting from the theoretical and historical knowledge of international trade and business; analyzes current issues, events and problems.				3
2	Continually improving their knowledge of the structure and characteristics of the variables of international trade and business.				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	13	2	26
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	8	4	32
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	6	4	24
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	6	4	24
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	49	0	151