GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UTY103	GENERAL ACCOUNTING	1	3	3	7

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 provide the students with the basic concepts of accounting, accounting and registration in the accounting process and to provide the knowledge and skills to prepare the financial statements.
Contents of the Course Unit:	Contents of the course include the subjects as in assets and liabilities according to the Uniform Accounting System, accounting of income statements and cost accounts, journal and ledger entries, making up the income statements, balances and balance-sheets.

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 accepted accounting principles.
Apply the accounting records according to the Uniform Accounting System.
Make the year-end accounting records.
Prepare the income statement, balance and balance-sheet.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading the related subject in the coursebook	Generally Accepted Accounting Principles, Introduction to Accounting and Basic Concepts	Lecture & Question and Answer
2	Reading the related subject in the coursebook	Account Concept and Operation Rule of Accounts and Work-flow in Accounting	Lecture & Question and Answer & Demonstration
3	Reading the related subject in the coursebook	Books and documents used in Accounting, Sequence of actions in Accounting	Lecture & Question and Answer & Discussion
4	Reading the related subject in the coursebook, homework preparation	Uniform Accounting Plan, Active Accounts; Liquid Assets, Operation of Accounts	Lecture & Question and Answer & Demonstration & Problem Solving
5	Reading the related subject in the coursebook, homework preparation	Active Accounts; Purchase and Sale of Goods, Discount, Operation of Purchase and Sale Reimbursement Accounts	Lecture & Question and Answer & Demonstration & Problem Solving
6	Reading the related subject in the coursebook, homework preparation	Active Accounts; Operation of Fixed Assets	Lecture & Question and Answer & Demonstration & Problem Solving
7	Reading the related subject in the coursebook, homework preparation	Passive Accounts: Operation of Short- and Long-Term Accounts	Lecture & Question and Answer & Demonstration & Problem Solving
8	-	MID-TERM EXAM	-
9	Reading the related subject in the coursebook, homework preparation	Passive Accounts: Equity Accounts Monography solution	Lecture & Question and Answer & Demonstration & Problem Solving
10	Reading the related subject in the coursebook, homework preparation	Operation of Cost Accounts Monography solution	Lecture & Question and Answer & Demonstration & Problem Solving
11	Reading the related subject in the coursebook, homework preparation	Operation of Income Table Accounts Monography solution	Lecture & Question and Answer & Demonstration & Problem Solving
12	Reading the related subject in the coursebook, homework preparation	Regulation of General Ledger Trial Balance, Adjusting Processes Monography solution	Lecture & Question and Answer & Demonstration & Problem Solving
13	Reading the related subject in the coursebook, homework preparation	Cost Accounts and Closing Entries Monography solution	Lecture & Question and Answer & Demonstration & Problem Solving
14	Reading the related subject in the coursebook, homework preparation	Income Table Regulation Monography solution	Lecture & Question and Answer & Demonstration
15	Reading the related subject in the coursebook, homework preparation	Adjusted Trial Balance and Balance Regulation Monography solution	Lecture & Question and Answer & Demonstration
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Sevilengul, O. (2016). Genel Muhasebe, Gazi Bookstore, 18th Edition, Ankara.
Lazol, I. (2017). Genel Muhasebe, Ekin Publications, 22nd Edition.
Uysal, T. Senlik, M. (2013). Genel Muhasebe, Seckin Publications, 5th Edition
Walter, H T. (2014). Financial accounting: International financial reporting standards,9th Edition, 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	Students interpret the basic concepts, theories and approaches of international trade and logistics.					4
2	Students explain current information about the field with economics and business theories.					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students analyze economic and financial data related to their field.						5
2	Students relate the information and facts in the field with other social sciences such as sociology, political science and philosophy.			2

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students prepare the technical infrastructure and content of international trade transactions.					4
2	Students use the theoretical knowledge in his/her field to determine new strategies.				3

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students carry out the import and export transactions by applying the customs legislation and foreign exchange legislation.					4
2	Students use the theoretical and practical knowledge in the field for academic and professional career.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students develop strategies to reach the sales and marketing targets.				3
2	Students carry out the correspondence on orders, transportation and payment with the foreign customers.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students organize participations in national and international fairs in the field.		1
2	Students prepare the documentation used in import and export transactions.				3
3	Students consider life-long learning as a principle and search on developments, changes and innovations in the field.				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students manage all phases from finding the customers until delivery of orders.			2
2	Students cooperate with stakeholders in order to generate new ideas.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students implement knowledge and skills related to his / her field by taking into account his / her legal, social and ethical responsibilities.			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	1	25	25
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	20	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	36	0	178