| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MMP1012014647 | GENERAL ACCOUNTING I | Compulsory | 1 | 1 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| To Have the Accounting Applications Comprehended Within the Frame of the Uniform Accounting System Basic concepts of accounting guiding the accounting applications, introducing Generally Accepted Accounting Principles. To Have the Uniform Accounting Chart and the Operation Comprehended Through Examples. |
| Name of Lecturer(s) |
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| Learning Outcomes |
| 1 | May explain the basic concepts and techniques used in accounting. | | 2 | record business transactions using the double entry accounting method in accordance with generally accepted accounting principles | | 3 | prepare a income statement, a statement of a classified balance sheet from a trial balance. | | 4 | | | 5 | |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
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| Weekly Detailed Course Contents |
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| 1 | Fundamental concepts related to business operation and accounting (Basic accounting concepts, balance sheet, income chart, account concept, accounting chart) | | | | 2 | Books and documents used in accounting. | | | | 3 | Concept of accounts, operation rules and recording methods. | | | | 4 | Accounting of movements of commercial goods. | | | | 5 | Value Added Tax accounting operations. | | | | 6 | Monitoring the movement of liquid assets. | | | | 7 | Accounting of receivables against bills and account receivables. | | | | 8 | Accounting of financial and commercial debt operations. | | | | 9 | Mid-term exam | | | | 10 | Operations of fixed assets and amortization applications. | | | | 11 | 7/A Cost account option and accounting records 7/B Cost account option and accounting records | | | | 12 | Continue and exercise. Preparation of general and definite work sheets. | | | | 13 | Preparation of general and definite work sheets. | | | | 14 | Preparation of balance sheet and income charts and account closure. | | | | 15 | Exercises. | | | | 16 | End-of-term exam | | |
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| Recommended or Required Reading |
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| 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) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 4 | 56 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 3 | 4 | 12 |
| Individual Study for Final Examination | 3 | 5 | 15 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 4 | 5 | 4 | 5 | 5 | | LO2 | 5 | 5 | 4 | 4 | 3 | 4 | 4 | 5 | 3 | 4 | 4 | 4 | 4 | | LO3 | 5 | 5 | 4 | 4 | 3 | 4 | 4 | 5 | 4 | 3 | 5 | 3 | 4 | | LO4 | | | | | | | | | | | | | | | LO5 | | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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