GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BSY387	GENERAL ACCOUNTING	5	2	2	5

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. KUBİLAY ÇİMEN
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
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)
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
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
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
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	Student will be able to identify the concepts related to Physical Education and Sports Sciences.		1
2	Student will be able to describe the theories of sports management science.		1

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be able to interpret the legislation on sport organizations.			2
2	Student will be able to discuss the functioning of sport organizations with the knowledge gained within the framework of basic components that constitute the management function and use this knowledge in application.					4

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be able to examine the activities of sport organizations in public, private and civil society organizations and identify the human resources, marketing and financial needs related with these activities.					4

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be able to use the education, management and information technologies related with the solution of possible problems in the financial, marketing and governance decision making processes of sport organization.					4
2	Student will be able to analyze the environmental factors affecting the management processes of sport organizations.			2
3	Student will be able to analyze the assessment results of current applications related with personnel and process management in sports organizations by using the scientific research methods and techniques.			2
4	Student will be able to analyze the dimensions of management process and structure of public organizations that organize and execute the national and international sport organizations.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be able to administer projects, activities, social and sports activities in collaborative group studies and to solve possible problems that might be encountered within the process.		1

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be interested in developing management skills within the context of different managerial competencies.			2
2	Student will be able to examine the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.		1

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be able to express his/her knowledge and thoughts about the field in a fluent and understandable manner both written and verbally.			2
2	Student will be able to use his/her knowledge and competence in sports management practices more effectively with his/her social life and communication skills in sports activities, organizations and studies carried out at national and international levels.			2

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Student will be able to describe accepted ethical values and legal regulations in the field of sport sciences and in social life, and to apply the relevant articles in the legislation in case of need.			2
2	Student will be able to solve any possible problems that may appear in the management processes of sport organizations within ethical values.		1
3	By using personality traits with the social skills required by the sports management profession; student will be able to arrange specific project, organization and works with sustainable societal and social content specific with the field.		1

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	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