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	Assist.Prof. GÜLŞAH KONAKOĞLU
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	Defines the current theory and practice in the field of physiotherapy and rehabilitation.
2	Explain the basic concepts of other medical sciences who related physiotherapy and rehabilitation

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the basic phenomenon of sub-fields of physiotherapy and rehabilitation about principles, processes and applications, make a basic level of analysis and evaluation

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Has the ability to physiotherapy and rehabilitation program planning with learned theoretical and practical knowledge.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply for physiotherapy and rehabilitation program according to ethical principles, follow developments, make program changes or end the program if necessary
2	Used for the information which gained from advanced studies for the protection of public health

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	independently conduct vocational and academic studies with the knowledge related to the field of physiotherapy and rehabilitation, finds solutions to the problems faced

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Adopts personal development and lifelong learning.
2	Knows how to reach the necessary resources to address the learning needs

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Establishes effective communication with other relevant professional groups during physiotherapy and rehabilitation services.
2	Gives a contribution to the profession related quality improvement, education and promotion programs
3	Take responsibility in joint studies performed by different disciplines as a team member, contribute on the subject

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Have sufficient professional experience in clinical practice to use vocational autonomy
2	The use of all the equipment and hardware in physiotherapy and rehabilitation clinics, provides environmental layout and task flow for clinic.
3	Keeps records of service quality monitoring and for scientific research, prepares reports, participant for project implements

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