Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BSP105 | GENERAL ACCOUNTING | 1 | 3 | 3 | 5 |
GENERAL INFORMATION |
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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 BURCU DEMİR |
Instructor(s) of the Course Unit | Lecturer ENES SÜMER-Assist.Prof. MUSTAFA KEREM BÖRÜ |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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Genel Muhasebe I II, Lisans Yayıncılık, Editörler: İlkay E. ERTURAN ; Hacı Arif TUNÇEZ |
ASSESSMENT |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Secondary-level qualification has been gained to date information in their respective fields based on textbooks, supplies, application tools and other resources supported by basic theoretical and practical knowledge to have.
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1 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Foreign Trade has basic knowledge in the field.
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2 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Foreign Trade has acquired in the field of basic theoretical and practical knowledge in the same area at the same level or at the level of advanced training in an area to acquire the skills to use.
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2 | |||||
2 |
Foreign Trade has acquired basic knowledge about the area and using the skills, ability to interpret and evaluate data, identify problems, analyze the evidence-based solutions to develop.
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3 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Decisions, actions and behaviors related to the field of foreign trade is the ability to use the knowledge gained.
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3 | |||||
2 |
Analyze information on foreign trade area, has the ability to interpret and evaluate.
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3 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Foreign Trade area as the basic level to conduct an independent study.
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1 | |||||
2 |
Foreign Trade encountered in applications related to the field to solve complex and unpredictable problems to take responsibility as a team member.
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2 | |||||
3 |
Within the framework of a project under the responsibility of employees to conduct activities for development.
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2 |
OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Foreign Trade gained in the field of basic knowledge and skills to critically evaluate, to determine and meet the learning needs.
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2 | |||||
2 |
An advanced education level education in the same field or the same level to direct a profession.
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3 | |||||
3 |
To gain an awareness of lifelong learning.
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2 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Foreign Trade issues related to the field have the basic knowledge and skills at the level of ideas through written and verbal communication to transfer.
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1 | |||||
2 |
Foreign Trade issues related to the field of ideas and proposals for solutions to problems and with people who are experts to share.
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1 | |||||
3 |
A foreign language, at least in the general level of European Language Portfolio A2 monitor and using the information in the field of Foreign Trade to communicate with colleagues.
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0 | |||||
4 |
Foreign Trade areas as required by the European Computer Driving Licence Foundation least with computer software to use information and communication technologies.
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0 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Foreign Trade area related to the field of data collection, dissemination stages of implementation and results of the social, scientific, cultural and ethical values have.
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1 | |||||
2 |
Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness.
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1 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |
Total Workload of the Course Unit | 129 | ||
Workload (h) / 25.5 | 5,1 | ||
ECTS Credits allocated for the Course Unit | 5,0 |