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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İKY2132009775 | GENERAL ACCOUNTING | Compulsory | 2 | 3 | 2 |
| | Level of Course Unit | | Short Cycle | | Objectives of the Course | | Providing basic information about accounting and ensuring that basic information is used in enterprises | | Name of Lecturer(s) | | Öğr.Gör. CEMAL ÖZDEMİR | | Learning Outcomes | | 1 | learn content of general accounting | | 2 | arrange foundation and opening balance sheets | | 3 | transfer accounting records of increase and decrease in active (asset) accounts to day book | | 4 | transfer accounting records of increase and decrease in liability accounts to day book | | 5 | transfer accounts to general ledger |
| | Mode of Delivery | | Formal Education | | Prerequisites and co-requisities | | | Recommended Optional Programme Components | |
| | Course Contents | | Basic concepts of general accounting, basic financial statements, accounting process, operation of asset and liability accounts | | Weekly Detailed Course Contents | |
| 1 | Concept of enterprise, aims, functions, types, concepts of asset and equity, basic balance sheet equation, practice-oriented questions about assets and equity, concept of accounting, functions, types, parties of accounting, profession of accounting | | | | 2 | Basic financial statements, financial processes, effects of financial procedures on balance sheet, income statement, timing for preparing financial statements | | | | 3 | Concept of account, features, types, operation of accounts, recording documents in accounting and books, attestation of books, discipline of recording to books | | | | 4 | Accounting process, Uniform chart of accounts, Cash account, practice-oriented questions about received check account | | | | 5 | Bank account, accounts for check given and payment orders, stock share account, general practice on cash and cash equivalents (liquid assets) and securities | | | | 6 | Trade receivables (Account of receivables, account of bills receivable, account of deposits and guarantees given, account of doubtful trade receivables) and other receivables (account of receivables from shareholders, account of receivables from subsidiaries) | | | | 7 | Inventory recording methods (Periodic inventory method and continuous inventory method), examples on use of Account No. 153 for periodic and continuous inventory methods, Sale in periodic inventory method and examples on sale-related procedures | | | | 8 | General Repatation | | | | 9 | Midterm Exam | | | | 10 | Answering questions of first intermediate examination, sale in continuous inventory method and examples on sale-related procedures, account of advances given for purchase orders, account of work advances, account of advances paid to the personnel | | | | 11 | Fixed Assets (Financial Fixed Assets, Account of subsidiaries, account of associated partners, acquisition of tangible assets, selling out tangible assets), concept of amortization and recognition methods | | | | 12 | Renewal of fixed assets, intangible assets, General practice on operation of accounts with active character | | | | 13 | Liability Accounts (Bank Credits account, Suppliers Account, Account of bills payable, Account of deposits and guarantees received) | | | | 14 | Other liabilites (Account of payables to shareholders, Account of payables to personnel, Account of Purchase Order advances received) and equity capital | | | | 15 | Monograph | | | | 16 | FINAL EXAM | | |
| | Recommended or Required Reading | | Sürmen, Y. 2008; Muhasebe I, Akademi Kitapevi Yayınları, Trabzon
SEVİLENGÜL O,GENEL MUHASEBE, GAZİ KİTAPEVİ, ANKARA | | Planned Learning Activities and Teaching Methods | | | 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) | |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 1 | 1 | | Makeup Examination | 1 | 1 | 1 | | Attending Lectures | 14 | 1 | 14 | | Self Study | 14 | 1 | 14 | | Individual Study for Mid term Examination | 7 | 2 | 14 | | Individual Study for Final Examination | 7 | 2 | 14 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 2 | 4 | 3 | 3 | 3 | 4 | 4 | 3 | 3 | 3 | 4 | 2 | 2 | 3 | 3 | 4 | | LO2 | 3 | 3 | 3 | 3 | 4 | 3 | 4 | 4 | 4 | 3 | 3 | 4 | 2 | 2 | 3 | 3 | 4 | | LO3 | 4 | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 4 | 3 | 3 | 4 | 2 | 2 | 3 | 3 | 2 | | LO4 | 4 | 2 | 3 | 2 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 3 | 3 | 3 | | LO5 | 4 | 3 | 3 | 2 | 4 | 3 | 4 | 4 | 4 | 3 | 3 | 4 | 2 | 2 | 3 | 3 | 3 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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