GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
IBY103	GENERAL ACCOUNTING	1	3	3	7

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. ORHAN İŞCAN
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course aims to provide students with the basic concepts of accounting and to enable them to prepare financial statements by making account entries in the accounting process.
Contents of the Course Unit:	Contents of the course include the subjects such as assets and liabilities according to the Uniform Accounting System, accounting of income statements and cost accounts, journal and ledger entries, making up 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)
Students will be able to analyze Generally Accepted Accounting Principles.
Students will be able to apply Uniform Accounting System.
Students will be able to perform accounting records.
Students will be able to prepare and analyze balance sheet, income statement and balance sheet.
Students will be able to perform all the transactions regarding anyone corporate in term.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Generally Accepted Accounting Principles, Accounting, Introduction and Basic Concepts	Lecture, Question-Answer, Demonstration
2	Reading book – course notes	Accounting concepts and operation of accounts in accounting rules and Workflow	Lecture, Question-Answer, Demonstration
3	Reading book – course notes	Books and documents used in accounting, Accounting Process Order	Lecture, Question-Answer, Demonstration
4	Reading book – course notes, assignment preparation	Uniform accounting plan, assets account; operation of working assets accounts	Lecture, Question-Answer, Demonstration
5	Reading book – course notes, assignment preparation	Active accounts, buying and selling of goods, discount, buying and selling account the functioning of return	Lecture, Question-Answer, Demonstration
6	Reading book – course notes, assignment preparation	Active accounts, fixed assets account of the functioning of	Lecture, Question-Answer, Demonstration
7	Reading book – course notes, assignment preparation	Liability accounts: operation of long and short term accounts	Lecture, Question-Answer, Demonstration
8	-	MID-TERM EXAM	-
9	Reading book – course notes, assignment preparation	Liability accounts: equity accounts	Lecture, Question-Answer, Demonstration
10	Reading book – course notes, assignment preparation	Operation of cost accounts	Lecture, Question-Answer, Demonstration
11	Reading book – course notes, assignment preparation	Income Statement functioning	Lecture, Question-Answer, Demonstration
12	Reading book – course notes, assignment preparation	Regulation of general trial balance, term-end issues	Lecture, Question-Answer, Demonstration
13	Reading book – course notes, assignment preparation	Cost accounts and closing entries	Lecture, Question-Answer, Demonstration
14	Reading book – course notes, assignment preparation	Income Statement Editing	Lecture, Question-Answer, Demonstration
15	Reading book – course notes, assignment preparation	Regulation of adjusted trial balance and balance-sheet	Lecture, Question-Answer, Demonstration
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Prof.Dr.Orhan Sevilengül, Genel Muhasebe,Gazi Kitabevi, 18.Baskı,Ankara,2016
Mehmet Ali FEYİZ, Genel Muhasebe,Ekin Yayınevi, 10.Baskı, 2013
Tolga Uysal, Mehmet Şenlik,Genel Muhasebe,SeçkinYayıncılık,5.Baskı, 2013
Harrison, Walter T.,Financial accounting : international financial reporting standards,9. bs.,Boston: Pearson Education Inc., 2014

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	Interpret the basic concepts, theories and approaches of business information management, programming and management information systems.						5
2	Explain concepts related to field by associating them with information systems and programming languages.				3

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain current information about the field with information and communication theories.					4
2	Relate the information and facts about his/her field with other areas of social sciences.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Prepare the technical infrastructure and content of information management in businesses.					4
2	Integrate the theoretical knowledge about the field into today's technology					4

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the programming languages for the functioning of business.			2
2	Interpret the theoretical and practical information they obtained in their field.						5

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Fulfill his/her duties and responsibilities related to the solution of problems arising in enterprises.					4
2	Conducts projects related with his/her field.					4

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Integrate the technical information and approaches about his/her field to business management information processes.						5
2	Research on scientific, sectoral developments and innovations related to the field with lifelong learning as a principle.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Cooperates with stakeholders in order to generate new ideas.					4
2	Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students will be able to apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.				3
2	Write programs by using the programming languages related with his/her field.			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	15	60
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	6	4	24
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	7	3	21
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	47	0	178