Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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UTI107 | GENERAL ACCOUNTING | 5 | 3 | 3 | 6 |
GENERAL INFORMATION |
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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 | Assist.Prof. DENİZ YILDIZ |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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Objectives of the Course Unit: | It is aimed to gain knowled about Basic concepts of accounting, accounting procedures in the process of accounting for the preparation of financial statements. |
Contents of the Course Unit: | Accounting of active bilpasif, income statement and cost accounts according to Uniform Accounting System, keeping daily and large ledger records, preparing income statement, 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) |
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Apply accounting records according to uniform accounting system. |
Solve the accounting process with the help of generally accepted accounting principles. |
Solves income statement, balance and balance sheet. |
Composes income statement, balance and balance shee |
Makes the accounting records at the end of the semester. |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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Week | Preparatory | Topics(Subjects) | Method |
1 | Literature Review, Individual Research | Concept of Accounting, Development of Accounting, Functions of Accounting | Lecture, Discussion, Demonstration, Problem Solving |
2 | Literature Review, Individual Research | Basic Concepts of Accounting, Basic Equality of Balance Sheet, | Lecture, Discussion, Demonstration, Problem Solving |
3 | Literature Review, Individual Research | Books and documents used in accounting,Double-Side Record System, Transaction Sequence in Accounting, Transaction Process in Accounting | Lecture, Discussion, Demonstration, Problem Solving |
4 | Literature Review, Individual Research | Unified Accounting Plan, Active Accounts; Operations of Working Assets Accounts | Lecture, Discussion, Demonstration, Problem Solving |
5 | Literature Review, Individual Research | Active Accounts; Purchase and Sale of Goods, Discount, Operations of Purchase Sale Return Accounts | Lecture, Discussion, Demonstration, Problem Solving |
6 | Literature Review, Individual Research | Active Accounts; Real Assets Accounts Operation | Lecture, Discussion, Demonstration, Problem Solving |
7 | Literature Review, Individual Research | Passive Accounts: Operations of Short Term and Long-Term Accounts | Lecture & Lecture, Discussion, Demonstration, Problem Solving |
8 | - | MID-TERM EXAM | - |
9 | Literature Review, Individual Research | Passive Accounts: Equity Accounts Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
10 | Literature Review, Individual Research | Operation of Cost Accounts Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
11 | Literature Review, Individual Research | Operation of Income Table Accounts Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
12 | Literature Review, Individual Research | Regulation in General Trial Balance, Period-End Accounting Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
13 | Literature Review, Individual Research | Cost Accounts and Closing Records Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
14 | Literature Review, Individual Research | Income Table Regulation Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
15 | Literature Review, Individual Research | Adjusted Trial Balance and Balance Sheet Regulation Monography solution | Lecture, Discussion, Demonstration, Problem Solving |
16 | - | FINAL EXAM | - |
17 | - | FINAL EXAM | - |
SOURCE MATERIALS & RECOMMENDED READING |
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Sevilengul, O. (2016). Genel Muhasebe. Ankara: Gazi Bookstore |
Lazol, I. (2017). Genel Muhasebe. Bursa: Ekin Publications |
Uysal T., Senlik M. (2013). Genel Muhasebe. Istanbul: Seckin Publications |
Harrison, Walter T. (2014). Financial accounting: international financial reporting standards. Boston: Pearson Education Inc. |
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 |
Has the basic information on the science of language and speech in order to identify and interpret necessary approaches for his/her patients.
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KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Identifies the main phenomenons, principles, processes and practices of language and speech science, explains the methods in the field and makes a basic level of analysis and evaluation.
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SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Has the ability to plan a proper language and speech therapy program via his/her theoretical and practical knowledge.
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SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
To prepare the language and speech therapy profession according to ethical rules, assimilate the multidisciplinary approach, to prepare the necessary screening programs for healthy and / or problem groups in accordance with contemporary medical rules, to evaluate the patients with language and speech disorders, to identify the problems, and to find appropriate re / habilitation programs have the skills to prepare, determine the necessary tools and apply them.
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OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Collaborates with main medical fields.
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2 |
Evaluates and interprets the problems about language and speech disorder of his/her patients guided by relevant specialist, asks consultation from other departments in case of need.
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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 |
In addition to measuring the effectiveness, continuity and quality of the services related to language and speech therapy, it also conducts training and practice studies on language and speech science.
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OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Performs his/her duties of expertise in the eyes of judicial authorities and private and government agencies.
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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 |
Enables the development of professional standards and policies, determines planning and execution of the assessment and rehabilitation approaches, identifies the efficient applications of new knowledge-based methods and programs and contributes to improve professional and technical standarts.
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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 | 14 | 2 | 28 |
Land Surveying | 0 | 0 | 0 |
Group Work | 0 | 0 | 0 |
Laboratory | 0 | 0 | 0 |
Reading | 0 | 0 | 0 |
Assignment (Homework) | 10 | 4 | 40 |
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 | 5 | 4 | 20 |
Mid-Term Exam | 1 | 1 | 1 |
Preparation for the Mid-Term Exam | 5 | 4 | 20 |
Short Exam | 0 | 0 | 0 |
Preparation for the Short Exam | 0 | 0 | 0 |
TOTAL | 50 | 0 | 153 |
Total Workload of the Course Unit | 153 | ||
Workload (h) / 25.5 | 6 | ||
ECTS Credits allocated for the Course Unit | 6,0 |