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 :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Lecturer SEREN FIRAT
Instructor(s) of the Course Unit
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	The parties involved in the logistics field and recognizes the documents used.	0
2	Logistics related to the field of theoretical and practical knowledge is based.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Transportation is required in the field to explain basic concepts of theoretical and practice-based.	0
2	Defines the terminology in the field of logistics.			2

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Ability to communicate effectively with colleagues to win.	0
2	The ability to use information and communication technology tools to win.	0

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Sectoral legislation will have the ability to understand and practice.		1
2	Professional ethical and theoretical gains the ability to use information contained in the application.		1

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Personal, professional and / or studies evaluating the risks and opportunities related to the field of knowledge and skills, social / cultural / economic value and high thinking / approach / technology / product takes responsibility for the conversion; develop entrepreneurial competencies individually or as a team member.	0
2	Bringing innovation to the field of information, ideas, practices or technologies in the implementation of the risks and take responsibility.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	By identifying learning needs and learning objectives in line with his responsibilities under the plan activities aimed at improving the performance of individuals and manages.	0
2	The acquired advanced knowledge and skills to critically evaluate.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	A foreign language (English) at least in the general level of European Language Portfolio B1 monitors developments in the field of using and communicate with colleagues.	0
2	European Computer Driving Licence Advanced Level, as defined in the competency using a computer based on the extent required by the field of information and communication technologies are used.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Space-related activities, the universality of social rights, social justice, quality and cultural values, preservation of culture, environmental protection, occupational health and safety issues are executed in accordance with the acquired consciousness.	0
2	Related to the field of data collection, interpretation and dissemination stages of implementation and results of the social, scientific, cultural and act in accordance with ethical values​​.	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	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