GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BSP105	GENERAL ACCOUNTING	1	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. DUYGU ÇELİK
Instructor(s) of the Course Unit	Assist.Prof. ESAT DAŞDEMİR
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	A general discussion of accounting within the scope of Uniform Accounting System and introduction of the basic principles of accounting, generally accepted accounting standards and explanation of the Uniform Accounting System and its practice with examples.
Contents of the Course Unit:	This course includes accounting of cash flow, securities, stock movements, VAT practices, accounting of commercial debts and claims, deposit, preparing a pay bill, calculating deprecation value of fixed assets, short term liabilities, long term liabilities, resources, statement of receipts and cost accounting. It also covers the operations of aforementioned classes of accounts within the period through case studies, within a theoretical perspective. It also includes end of period operations such as depreciation, as well as preparing a working trial balance, income statement and post-closing balance sheet.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Save money represented by the operations of a fiscal nature and classes.
Recorded information in summary form and classified into financial statements to bring about business management decides.
From different lenders and government agencies and organizations such person shall report documents they need.
Property management company's financial condition and results of operations are examined

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	- Fundamental concepts of accounting, balance sheets, description of balance sheets, balance sheet equation, effects of financial transactions on balance sheet, examples of balance sheet equation	-
2	-	- Concept of account, description of account, its characteristics, segmentation of accounts, operating principles asset accounts and liability accounts	-
3	-	- Uniform Accounting System, asset accounts, operating principles of liquid assets accounts	-
4	-	- Asset accounts, operating principles of fixed asset accounts	-
5	-	- Practice	-
6	-	- VAT operations, operations of purchase and sales accounts	-
7	-	- Liability accounts: operations of short and long term accounts	-
8	-	MID-TERM EXAM	-
9	-	- Practice	-
10	-	- Operations of cost accounting	-
11	-	- Operations of statement of income	-
12	-	- Practice	-
13	-	- General Trial Balance, end of period operations	-
14	-	- Statement of Income	-
15	-	- Practice	-
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Genel Muhasebe I II, Lisans Yayıncılık, Editörler: İlkay E. ERTURAN ; Hacı Arif TUNÇEZ

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	Banking and Insurance Intermediaries and Capital Markets practice in the field of legislation (the Banking Law, Insurance Law) has the basic information.				3
2	International financing strategy in the field of Banking and Insurance application knowledge is the explanation.				3
3	Banking and Insurance products and financial institutions have the ability to recognize.					4
4	Banking and Insurance in the field of management and organization gains the ability to practice on.				3

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains practical skills in management in the field of Finance, Banking and Insurance.				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Located in the area of Banking and Insurance operations (finance, insurance, accounting, financial statements, tax) has the ability to play in the intended manner.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance has the ability to interpret information in the field.					4
2	Related to the field of Banking and Insurance has the ability to analyze and evaluate information.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance in applications related to the field to work in study groups and individual has the ability to take responsibility.			2
2	Banking and Insurance related matters fulfills the duties and powers given to him.			2
3	Bringing innovation in the field of Banking and Insurance information, ideas, practices or technologies in the implementation of the risks and take responsibility.		1

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance on effective oral and written communication uses.	0
2	Techniques are needed for applications in the field of Banking and Insurance, tools and informatics technologies by setting has the ability to use effectively.			2

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	A foreign language (English) at least at the level of European Language Portfolio A2 to follow in the field using information and communicate with colleagues.	0
2	European Computer Driving Licence Foundation with computer software information and communication technologies have the ability to use and to the extent required by the field of information and communication technologies			2

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Log in finding practical solutions towards problems in commercial activities and decision-making skills to win.						5
2	Finance and Insurance sector to take responsibility and legal procedures after providing the entrepreneur to open and run their own workplace grows qualified manpower.				3
3	In applications for banking and insurance customer satisfaction principle solution to the problems faced by the ability to produce wins.			2
4	The universality of social rights in the field of Banking and Insurance, quality and cultural values, environmental protection issues are conscious enough.			2

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	5	65
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
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	1	1
Preparation for the Final Exam	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	31	0	129