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	Prof. ARİF ÖNDER
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

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Has the basic information on the science of audiology in order to identify and interpret necessary approaches for his/her patients.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Identifies the main phenomenons, principles, processes and practices of audiology science, explains the methods in the field and makes 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 plan a proper audiology program via his/her theoretical and practical knowledge.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Has the ability to execute a proper treatment to his/her patients via his/her theoretical and practical knowledge.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Collaborates with main medical fields.
2	Evaluates and interprets the problems about hearing and/or vestibular symptoms of his/her patients guided by relevant specialist, asks consultation from other departments in case of need.
3	Responsible to identify, execute and adjust the hearing instrument to his/her patients with hearing loss and hearing aid indication.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Specializes in areas like Pediatric Audiology, Geriartric Audiology, Industrial Audiology, Rehabilitative Audiology, Electrophysiological Measurements, Vestibular Disorders, Vestibular Rehabilitation, Hearing Aids and Implants.
2	Prepares instructional and practical studies to provide efficiency, permanency and quality of audiology related services.

OCCUPATIONAL
Communication & Social
	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.
2	Takes part in a special team for the noise measurements in noisy environments in order to reduce the noise level for the regulation of environmental modifications by identifying individual protectives.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Takes place in the implant board in order to consult his/her patients about applications of cochlear implant, middle ear implants, bone implanted hearing devices (BAHA) and brainstem implant.
2	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.
3	Makes studies in order to improve hearing protection of health and for the prevention of hearing loss at work, school and society’s environments for the development of applications related to hearing screening program.

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	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