GENEL MUHASEBE PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
HAY257	GENEL MUHASEBE	3	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	The aim is to provide knowledge and skills on the basic concepts of accounting and account and recording procedures in the accounting process, as well as to teach the preparation of financial statements.
Contents of the Course Unit:	It covers the accounting of asset and liability accounts, income statement, and cost accounts in accordance with the Uniform Accounting System; keeping journal and ledger records; and preparing the 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 in accordance with the Uniform Accounting System.
Prepares end-of-period accounting records.
Prepares and analyzes the income statement, trial balance, and balance sheet.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Generally Accepted Accounting Principles, Introduction to Accounting, and Basic Concepts	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
2	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Account Concept, Account Operating Rules, and Workflow in Accounting	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
3	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Books and Documents Used in Accounting, Order of Transactions in Accounting	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
4	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Uniform Chart of Accounts, Asset Accounts, and Operation of Current Assets Accounts	SOral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
5	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Asset Accounts, Purchase and Sales Discounts, Purchase and Sales Returns Accounts Operations	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
6	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Asset Accounts, Operation of Fixed Assets Accounts	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
7	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Liability Accounts, Operation of Short- and Long-Term Accounts	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
8	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Liability Accounts, Equity Accounts, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
9	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Operation of Cost Accounts, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
10	-	MID-TERM EXAM	-
11	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Operation of Income Statement Accounts, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
12	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Preparation of General Trial Balance, End-of-Period Transactions, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
13	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Cost Accounts and Closing Entries, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
14	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Preparation of the Income Statement, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
15	Literature review, examination of relevant book and article chapters, and review of lecture notes.	Preparation of Final Trial Balance and Balance Sheet, Monograph Analysis	Oral presentation and visual demonstration method, interactive question-and-answer technique, discussion management.
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

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

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method
Mid-Term Exam	1	50		Classical Exam
Final Exam	1	50		Classical Exam
TOTAL	2	100

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.		1
2	Use computer programs related to Aviation Transportation.		1
3	Define basic concepts related with aviation management.		1

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.		1
2	Classify the relationship between the basic functions of the business and the interactions between these functions.						5
3	Apply knowledge and skills related to his / her field by considering the legal aspect of occupational health and safety.				3
4	Explain the concepts of entrepreneurship and innovation with the field.	0

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

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.					4
2	Perform the theoretical and practical knowledge related to the field with appropriate analytical methods and modeling techniques in business life.						5
3	Manage all phases from planning to implementation of aviation operations as a member of a team.					4
4	Cooperate with stakeholders related to air transport.			2
5	Develop the modern techniques and tools necessary for applications related to the field.		1

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

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.						5
2	Apply activities to improve his/her performance and his / her responsibility in line with the learning objectives by determining the learning needs.						5

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.						5
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.						5
3	Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.						5

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.						5

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	8	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	1	1
Preparation for the Final Exam	1	10	10
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	129