GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
IBY103	GENERAL ACCOUNTING	3	3	3	5

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 :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. İLKE CİRİTCİ
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course aims to provide students with the basic concepts of accounting and to enable them to prepare financial statements by making account entries in the accounting process.
Contents of the Course Unit:	Contents of the course include the subjects such as assets and liabilities according to the Uniform Accounting System, accounting of income statements and cost accounts, journal and ledger entries, making up the income statement, trial 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)
Students will be able to analyze Generally Accepted Accounting Principles.
Students will be able to apply Uniform Accounting System.
Students will be able to perform accounting records.
Students will be able to prepare and analyze balance sheet, income statement and balance sheet.
Students will be able to perform all the transactions regarding anyone corporate in term.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Generally Accepted Accounting Principles, Accounting, Introduction and Basic Concepts	Lecture, Question-Answer, Demonstration
2	Reading book – course notes	Accounting concepts and operation of accounts in accounting rules and Workflow	Lecture, Question-Answer, Demonstration
3	Reading book – course notes	Books and documents used in accounting, Accounting Process Order	Lecture, Question-Answer, Demonstration
4	Reading book – course notes, assignment preparation	Uniform accounting plan, assets account; operation of working assets accounts	Lecture, Question-Answer, Demonstration
5	Reading book – course notes, assignment preparation	Active accounts, buying and selling of goods, discount, buying and selling account the functioning of return	Lecture, Question-Answer, Demonstration
6	Reading book – course notes, assignment preparation	Active accounts, fixed assets account of the functioning of	Lecture, Question-Answer, Demonstration
7	Reading book – course notes, assignment preparation	Liability accounts: operation of long and short term accounts	Lecture, Question-Answer, Demonstration
8	-	MID-TERM EXAM	-
9	Reading book – course notes, assignment preparation	Liability accounts: equity accounts	Lecture, Question-Answer, Demonstration
10	Reading book – course notes, assignment preparation	Operation of cost accounts	Lecture, Question-Answer, Demonstration
11	Reading book – course notes, assignment preparation	Income Statement functioning	Lecture, Question-Answer, Demonstration
12	Reading book – course notes, assignment preparation	Regulation of general trial balance, term-end issues	Lecture, Question-Answer, Demonstration
13	Reading book – course notes, assignment preparation	Cost accounts and closing entries	Lecture, Question-Answer, Demonstration
14	Reading book – course notes, assignment preparation	Income Statement Editing	Lecture, Question-Answer, Demonstration
15	Reading book – course notes, assignment preparation	Regulation of adjusted trial balance and balance-sheet	Lecture, Question-Answer, Demonstration
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Prof.Dr.Orhan Sevilengül, Genel Muhasebe,Gazi Kitabevi, 18.Baskı,Ankara,2016
Mehmet Ali FEYİZ, Genel Muhasebe,Ekin Yayınevi, 10.Baskı, 2013
Tolga Uysal, Mehmet Şenlik,Genel Muhasebe,SeçkinYayıncılık,5.Baskı, 2013
Harrison, Walter T.,Financial accounting : international financial reporting standards,9. bs.,Boston: Pearson Education Inc., 2014

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method
Mid-Term Exam	1	50
Final Exam	1	50
TOTAL	2	100

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	The students is able to implement the knowledge gained during the course to their working areas.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	They are able to assess and interpreter the environmental data for designing building by using advance skills and knowledge gained during the architectural education.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	The students are able to have detail information regarding real life, experience and systems by focusing on the discipline of architecture.	0

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	They have the knowledge and concepts on the history of art, aesthetic, the skill of CAD use and cultural infrastructure.	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	They are able to have planning and management skills under a group responsibility.	0
2	The students are able to gain the life-time learning skill that is the crucial part of the discipline of architecture	0
3	They are able to know how to deal with their learning needs in the educational life and after.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	They consider the ethical issues strictly in case of collecting data, interpretation of the data, producing the projects and the phase of implementation in the field of architecture.	0
2	They have sufficient awareness regarding environmental protection and occupational health and safety issues and also they consider risk management and responsibility issues.		1

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	They are able to transfer or share their comments and/or critiques regarding the architectural projects and problems with certain methods such as written, oral or other presentation techniques. They are also able to inform individuals or institutions in the field of architecture.	0
2	They are able to share their thoughts and suggestions by supporting them with numerical and qualitative manner in the architectural field with the specialists or not.	0
3	They are able to produce social responsibility projects and activities regarding social environment and they are also able to take active roles.	0
4	They are able to use of communication and information technologies effectively and efficiently in the field of architecture.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	They are able to work independently in the field of architecture and its production areas.		1
2	They are able to take responsibilities in the field of architectural productions in order to solve unpredictable problems and issues.	0

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)	4	15	60
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	7	3	21
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	47	0	178