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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 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

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
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 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