GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
HIY213	GENERAL ACCOUNTING	3	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 :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Prof. SEZER CİHAN KESKEN
Instructor(s) of the Course Unit	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	To gain knowledge and skills of financial preparation with the basic concepts of accounting and accounting and recording processes in the accounting process.
Contents of the Course Unit:	According to the uniform accounting system, it is the accounting of asset-liability, income statement and cost accounts, keeping daily and general ledger records, preparation of income statement, trial 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)
Analyzes the accounting process with the help of generally accepted accounting principles.
Prepares accounting records according to uniform accounting system.
Makes period-end accounting records.
Prepare and analyze income statement, trial balance and balance sheet.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	reading books- lecture notes	Generally Accepted Accounting Principles, Introduction to Accounting and Basic Concepts	question-answer
2	reading books- lecture notes	Account concept, operating rules of accounts and workflow in accounting	Lecture, question-answer, modelling
3	reading books- lecture notes	Books and documents used in accounting, order of operations in accounting	Lecture, , question-answer, discussion
4	reading books- lecture notes, preparing homework	Uniform Chart of Accounts, Active accounts; Operation of current assets accounts	Lecture, question-answer, modelling, problem solving
5	reading books- lecture notes, preparing homework	Active accounts; Operation of goods purchase and sale, discount, purchase and sale return accounts	Lecture, , question-answer, modelling, problem solving
6	reading books- lecture notes, preparing homework	Active accounts; Functioning of long-term assets accounts	Lecture, question-answer, modelling, problem solving
7	reading books- lecture notes, preparing homework	Passive accounts; Functioning of short and long-term accounts	Lecture, question-answer, modelling, problem solving
8	-	MID-TERM EXAM	-
9	reading books- lecture notes, preparing homework	Passive accounts: Equity accounts, monograph solution	Lecture, question-answer, modelling, problem solving
10	reading books- lecture notes, preparing homework	Operation of cost calculations, monograph solution	Lecture, question-answer, modelling, problem solving
11	reading books- lecture notes, preparing homework	Operation of income statement accounts, monograph solution	Lecture, question-answer, modelling, problem solving
12	reading books- lecture notes, preparing homework	General provisional trial balance arrangement, end-of-period procedures, monograph solution	Lecture, question-answer, modelling, problem solving
13	reading books- lecture notes, preparing homework	Cost calculations and closing entries, monograph solution	Lecture, question-answer, modelling, problem solving
14	reading books- lecture notes, preparing homework	Income statement arrangement, monograph solution	Lecture, question-answer, modelling, problem solving
15	reading books- lecture notes, preparing homework	Adjusted trial balance, monograph solution	Lecture, question-answer, modelling, problem solving
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Sevilengül, O. (2011). Genel Muhasebe, Gazi Kitapevi, 16. Baskı, Ankara.
Lazol, İ. (2017). Genel Muhasebe. Bursa: Ekin Yayınevi.
Uysal, T Şenlik M. (2013). Genel Muhasebe. Seçkin Yayıncılık, 5.Baskı, Ankara.
Harrison, W. T., Horngren, C. T., Thomas, C. B., & Suwardy, T. (2014). Financial accounting: international financial reporting standards.

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	Explain the historical development process of Aviation Management.				3
2	Use computer programs related to Aviation Transportation.				3
3	Define basic concepts related with aviation management.			2

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.	0
2	Classify the relationship between the basic functions of the business and the interactions between these functions.			2
3	Apply knowledge and skills related to his / her field by considering the legal aspect of occupational health and safety.		1
4	Explain the concepts of entrepreneurship and innovation with the field.		1

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Manage operational activities related to the airline.				3
2	Gain lifelong learning skills and use knowledge of the field in the business life with the awareness of social responsibility.			2

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Prepare written agreements with relevant institutions in accordance with the legislation.			2
2	Perform the theoretical and practical knowledge related to the field with appropriate analytical methods and modeling techniques in business life.				3
3	Manage all phases from planning to implementation of aviation operations as a member of a team.		1
4	Cooperate with stakeholders related to air transport.	0
5	Develop the modern techniques and tools necessary for applications related to the field.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Execute a study in his/her field independently.					4
2	Decide as an individual or a team member to solve the problems encountered in applications related to the field.				3

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Evaluate advanced knowledge and skills in his/her field with a critical approach.			2
2	Apply activities to improve his/her performance and his / her responsibility in line with the learning objectives by determining the learning needs.			2

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Communicate with people and institutions related to the field in writing and verbally.	0
2	Explain his/her thoughts on the issues related to the field and suggestions for solutions to the problems by the related departments by using supporting quantitative and qualitative data.		1
3	Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.			2

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Manage airports and terminal operations efficiently using aviation and business information.			2

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)	4	12	48
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	1	20	20
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	15	15
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	36	0	156