Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BSY387 | GENERAL ACCOUNTING | 7 | 2 | 2 | 5 |
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 | Assoc.Prof. TANER ATASOY |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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Objectives of the Course Unit: | Objective of the course is to provide the students information they can use to record and classify the data of the financial applications realized during the period in an enterprise. |
Contents of the Course Unit: | Definition of accounting as a business function, Definition of financial events, Basic accounting principles and concepts, Recording, classification and summarization methods of financial events, Flow process of periodic transactions with uniform accounting system, Basic financial tables. |
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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Define basic concepts related to basic accounting. |
Describe accounting activities within business management principles. |
Describe basic accounting principles. |
Explain financial practices related to business. |
Apply the recording and classification of financial data. |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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Week | Preparatory | Topics(Subjects) | Method |
1 | - | Information on purpose and content of the course. The importance of accounting as a business function, the definition of financial events | Narration, question-response discussion method |
2 | Reading book chapters related with subject | Basic principles and concepts of accounting, definition and classification of accounting | Narration, question-response discussion method |
3 | Reading articles related with subject | Recording methods and books in accounting | Narration, question-response discussion method |
4 | Examination of the sample financial statement | Basic financial statements | Narration, question-response discussion method |
5 | Summarizing book articles related with subject | Balance sheet, Income table, concept of Account and classification of accounts | Narration, question-response discussion method |
6 | Literature review | Uniform accounting system, Uniform accounting plan, Scope and functioning of accounts | Narration, question-response discussion method |
7 | Reading book chapters related with subject | The flow process of term transactions with unfirom accounting system | Narration, question-response discussion method |
8 | - | MID-TERM EXAM | - |
9 | Literature review | The concept of the balance sheet and the nature of the balance sheet accounts | Narration, question-response discussion method |
10 | Literature review | Functioning of balance sheet asset accounts | Narration, question-response discussion method |
11 | Literature review | Functioning of balance sheet liability accounts | Narration, question-response discussion method |
12 | Reading book chapters related with subject | The nature of income table and income table accounts, the function of income table and income accounts | Narration, question-response discussion method |
13 | Summarizing book articles related with subject | Operation of income statement expense accounts, Separation of cost and period expense accounts, Functioning of cost and expense accounts | Narration, question-response discussion method |
14 | Summarizing articles related with subject | Functioning of operating and financing expense accounts | Narration, Question and Answer, Discussion Method and Group Study |
15 | Literature review | Examples of recording, classifying and summarizing financial events | Multiple Choice Theoretical Examination |
16 | - | FINAL EXAM | - |
17 | - | FINAL EXAM | - |
SOURCE MATERIALS & RECOMMENDED READING |
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Çetiner, E. (2000). Genel Muhasebe Tanı ve Uygulamaları. Gazi Kitapevi, Ankara. |
Feyiz, M. A. (2015). Genel Muhasebe. Ekin Basım Yayın, Bursa. |
Sevilen, G. (2011). Genel Muhasebe. Gazi Kitapevi, Ankara. |
Graham, L. (2012). Accountant’s Handbook. John Willey & Sons, US. |
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 |
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2 |
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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 |
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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 |
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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 |
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2 |
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3 |
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4 |
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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 |
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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 |
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2 |
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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 |
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2 |
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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 |
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2 |
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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 | 2 | 28 |
Preliminary & Further Study | 13 | 3 | 39 |
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 | 4 | 7 | 28 |
Mid-Term Exam | 1 | 1 | 1 |
Preparation for the Mid-Term Exam | 4 | 7 | 28 |
Short Exam | 0 | 0 | 0 |
Preparation for the Short Exam | 0 | 0 | 0 |
TOTAL | 37 | 0 | 125 |
Total Workload of the Course Unit | 125 | ||
Workload (h) / 25.5 | 4,9 | ||
ECTS Credits allocated for the Course Unit | 5,0 |