| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MUH1012010935 | GENERAL ACCOUNTING I | Compulsory | 1 | 1 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| It is aimed with this lesson that the student can do banking operations and makes accounting registrations |
| Name of Lecturer(s) |
| Öğr.Gör. Didem ÖZTÜRK ÇİFTCİ |
| Learning Outcomes |
| 1 | Creating account plan | | 2 | Making up a balance sheet and trial balance | | 3 | Registering asset accounts |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
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| Recommended Optional Programme Components |
| Week 1 Definition, aim and scope of accounting
Week 2 Basic concepts of accounting and its principles
Week 3 Main and contributive financial statements and their definitions
Week 4 The concept of account and working of accounts
Week 5 Uniform chart of account and definition of accounts
Week 6 Accounting process
Week 7 Commercial files used in accounting and definitions
Week 8 midterm exam
Week 9 In-period accounting transactions of asset accounts
Week 10 In- period accounting transactions of liability accounts
Week 11 Accounts of income statements and process
Week 12 Definition of cost accounts and process
Week 13 General temporary trial balance
Week 14 General temporary trial balance
Week 15 Monographies on general accounting process
Week 16 final exam
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| Course Contents |
| To prepare financial statements by making transactions of inventory and valuation at the end of the period |
| Weekly Detailed Course Contents |
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| 1 | Applying accounting procedures and principles | | | | 2 | Creating primary accounts and sub-accounts | | | | 3 | Preparing opening entry | | | | 4 | Preparing opening entry | | | | 5 | Preparing opening balance sheet and post-closing balance sheet | | | | 6 | Preparing opening balance sheet and post-closing balance sheet | | | | 7 | Preparing ledger | | | | 8 | Mid-term exam | | | | 9 | Preparing ledger | | | | 10 | Preparing trial balance | | | | 11 | Preparing trial balance | | | | 12 | Registering floating assets | | | | 13 | Registering floating assets | | | | 14 | Registering long SEMESTER assets | | | | 15 | Registering long SEMESTER assets | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| Prof.Dr. İbrahim LAZOL- Genel Muhasebe |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 2 | 2 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 4 | 56 |
| Project Preparation | 3 | 6 | 18 |
| Project Presentation | 3 | 2 | 6 |
| Individual Study for Mid term Examination | 1 | 12 | 12 |
| Individual Study for Final Examination | 1 | 24 | 24 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 3 | 3 | 4 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | 2 | | LO2 | 5 | 5 | 3 | 3 | 4 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | 2 | | LO3 | 5 | 5 | 3 | 3 | 4 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | 2 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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