GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UTI107	GENERAL ACCOUNTING	5	3	3	6

GENERAL INFORMATION
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	Assoc.Prof. HATİCE MERVE BAYRAM
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
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)
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
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
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
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method
Mid-Term Exam	1	50
Final Exam	1	50
Mid-Term Exam	1	50		Classical Exam
Final Exam	1	50		Classical Exam
TOTAL	4	200

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define the theoretical and practical concepts which comprise the required basic professional knowledge related to medicine and science.		1

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Requires the level of nutrition and dietetics, medical and related science and technology defines the concepts of theoretical and applied knowledge-based.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Describe the advanced level of knowledge and skills in the fields of nutrition and dietetics based on medical and natural sciences,		1

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognize advanced level of theoretical and practical knowledge related to nutrients and nutrition, dietetics, community nutrition and institutional food service systems	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Take responsibility both as a team member and individually in order to provide that unforeseen complex activities faced in the practices in his/her field are carried out.		1

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Evaluate the advanced knowledge and skills s/he has acquired in his/her field with a critical approach.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Share his/her ideas and solution proposals for problems related to the issues in his/her field with professionals and non-professionals with the support of qualitative and quantitative data.		1

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Discharge the responsibilities, duties and obligations in accordance with the rules and regulations of professional ethics related to nutrition and dietetics	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	2	26
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	8	4	32
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	6	4	24
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	6	4	24
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	49	0	151