GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BSP105	GENERAL ACCOUNTING	3	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	Lecturer SERDAR GÜR
Instructor(s) of the Course Unit	Lecturer SERDAR ORHAN
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	To explain notions of administration, sport management and associate them to the doctrine of administrave sciences.					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To explain notions of administration, sport management and associate them to the doctrine of administrave sciences.					4
2	To explain the Legislation in Sports Management and associate it to the doctrine of administrave sciences.					4
3	To possess knowledge of sport organizations and use it in.						5
4	To be able to make internal and external environmental analysis of sports organizations, to solve their problems and to make variable decisions.						5

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To possess basic facilities of sports in social science diciplines for specialization.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To be able to make internal and external environmental analysis of sports organizations, to solve their problems and to make variable decisions.				3
2	To specialize in sports and a field of sports organizations and to make implementation.				3

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To defend himself and his institution’s rights in case of any conflicts.					4
2	To take initiative in Professional practise.						5

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To possess awareness of lifelong learning necessity and to able to actualize it.						5
2	To believe in professional development and use it in implementations.						5

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To make written and verbal presentation and to use prosessional and individual communucation skills.					4
2	To acquire knowledge of sports and its culture, to adopt olympism philosophy and to able to spread it to the community.					4

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To possess sports management process and use it.					4

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