GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
LOY103	GENERAL ACCOUNTING	1	3	3	6

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
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course aims to introduce basic concepts in accounting and improve their knowledge and skill in accounting and registration transactions and the preparation of financial statements in the accounting process.
Contents of the Course Unit:	Contents of the course include; recognition of active-passive income table and cost accounts in accordance with the Unified Accounting System, keeping daily and big books, preparation of income table, 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)
Analyze the accounting process with the help of generally well accepted accounting principles.
Apply accounting records over Unified Accounting System.
Make period-end accounting records
Prepare income table, trial balance and balance-sheet.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading Book – Lecture Note	Generally Well Accepted Accounting Principles, Introduction to Accounting and Basic Concepts	Lecture & Question and Answer
2	Reading Book – Lecture Note	Accounting Concept and Operation Rules in Accounting and Work-flow in Accounting	Lecture & Question and Answer & Practice
3	Reading Book – Lecture Note	Books and Documents Used in Accounting, Operation Sequence in Accounting	Lecture & Question and Answer & Discussion
4	Reading Book – Lecture Note & Preparing Homework	Unified Accounting Plan, Active Accounts; Operations of Working Assets Accounts	Lecture & Question and Answer & Practice & Problem Solving
5	Reading Book – Lecture Note & Preparing Homework	Active Accounts; Purchase and Sale of Goods, Discount, Operations of Purchase Sale Return Accounts	Lecture & Question and Answer & Practice & Problem Solving
6	Reading Book – Lecture Note & Preparing Homework	Active Accounts; Real Assets Accounts Operation	Lecture & Question and Answer & Practice & Problem Solving
7	Reading Book – Lecture Note & Preparing Homework	Passive Accounts: Operations of Short Term and Long-Term Accounts	Lecture & Question and Answer & Practice & Problem Solving
8	-	MID-TERM EXAM	-
9	Reading Book – Lecture Note & Preparing Homework	Passive Accounts: Equity Accounts Monography solution	Lecture & Question and Answer & Practice & Problem Solving
10	Reading Book – Lecture Note	Operation of Cost Accounts Monography solution	Lecture & Question and Answer & Practice & Problem Solving
11	Reading Book – Lecture Note & Preparing Homework	Operation of Income Table Accounts Monography solution	Lecture & Question and Answer & Practice & Problem Solving
12	Reading Book – Lecture Note & Preparing Homework	Regulation in General Trial Balance, Period-End Accounting Transactions Monography solution	Lecture & Question and Answer & Practice & Problem Solving
13	Reading Book – Lecture Note & Preparing Homework	Cost Accounts and Closing Records Monography solution	Lecture & Question and Answer & Practice & Problem Solving
14	Reading Book – Lecture Note & Preparing Homework	Income Table Regulation Monography solution	Lecture & Question and Answer & Practice
15	Reading Book – Lecture Note & Preparing Homework	Adjusted Trial Balance and Balance Sheet Regulation Monography solution	Lecture & Question and Answer & Practice
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Sevilengul, O. (2016). Genel Muhasebe. Ankara: Gazi Bookstore
Lazol, I. (2017). Genel Muhasebe. Bursa: Ekin Publications
Uysal T., Senlik M. (2013). Genel Muhasebe. Istanbul: Seckin Publications
Harrison, Walter T. (2014). Financial accounting: international financial reporting standards. Boston: Pearson Education Inc.

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	Define basic concepts related with logistics.				3
2	Relate the information on economy and sustainability with the field.						5

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the planning and implementation process in logistics operations.				3
2	Relate the theoretical and practical knowledge in the field with International Trade, Business and Economics.					4

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Generate a solution for the problems encountered in logistics activities				3
2	Apply analytical methods and modeling techniques in logistics planning processes				3

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use the theoretical and practical knowledge about the field within the framework of logistics operations.					4
2	Prepare visual report, presentation and project in English and Turkish about logistics activities.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Decide the follow-up and control processes of logistics operations.				3
2	Perform as a leader or a team member and complete the tasks assigned to him/her in the team regarding the planning and implementation of logistic activities.				3
3	Prepare the logistic projects.				3

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Research on scientific, sectoral developments and innovations related to the field.				3
2	Gain the basic knowledge necessary for the planning process of logistics activities and human resources performance management.				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Follow national and international sectoral practices and arrange projects and organizations related to logistics area including sustainability, environmental awareness and energy efficiency elements.				3
2	Cooperate to bring innovative ideas to the stakeholders in the sector using logistics-related databases, information and communication technologies.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.				3
2	Decide on the necessary planning and regulations regarding his/her field by considering the legal aspects of logistics applications.				3

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)	10	4	40
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	5	4	20
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	5	4	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	50	0	152