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MAÇKA VOCATIONAL SCHOOL / DEPARTMENT of HOTEL, RESTAURANT and CATERING SERVICES
Tourism And Hotel Management
Course Catalog
http://www.ktu.edu.tr/yuksekokul/mackamyo
Phone: +90 0462 5123535
MAMYO
MAÇKA VOCATIONAL SCHOOL / DEPARTMENT of HOTEL, RESTAURANT and CATERING SERVICES / Tourism And Hotel Management
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 
MTUR1003General Accountant2+2+0ECTS:5
Year / SemesterFall Semester
Level of CourseShort Cycle
Status Compulsory
DepartmentDEPARTMENT of HOTEL, RESTAURANT and CATERING SERVICES
Prerequisites and co-requisitesNone
Mode of Delivery
Contact Hours14 weeks - 2 hours of lectures and 2 hours of practicals per week
LecturerÖğr. Gör. Sezgin KÖSE
Co-Lecturer Lec. SEZGİN KÖSE
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
This course is intended to do with the student's transactions and accounting records.
 
Learning OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
LO - 1 : Can make active account records2,3,5,61,
LO - 2 : Can make passive account records2,3,5,61,
LO - 3 : Make income statement of application2,3,5,61,
LO - 4 : Make the accounting application2,3,5,61,
CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome

 
Contents of the Course
Definition of Accounting Types of Accounting Importance of Accounting Duties of Accounting Functions of Accounting Parties of Accounting Documents Used in Accounting Accounting Vouchers Basic Terms Related to Accounting Accounts and Registration Methods Rules of Operation of Accounts Registration Logic of Heaps Balance Sheet and Income Statement Bookkeeping and Books to be Kept Transactions Related to Value Added Tax Beginning of Period Transactions Review of Active Accounts Review of Passive Accounts Income Statement Accounts Equity Account Cost Accounts
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Definition of Accounting Types of Accounting Importance of Accounting Duties of Accounting Functions of Accounting Parties of Accounting Documents Used in Accounting Accounting Vouchers
 Week 2Accounting Vouchers Basic Terms Related to Accounting Accounts and Registration Methods
 Week 3Rules of Operation of Accounts Registration Logic of Accounts Balance Sheet and Income Statement
 Week 4Bookkeeping and Books to be Kept Transactions Related to Value Added Tax
 Week 5Beginning of Period Transactions
 Week 6Beginning of Period Transactions
 Week 7Review of Active Accounts
 Week 8Review of Active Accounts
 Week 9Midterm
 Week 10Inventory Transactions
 Week 11 Review of Passive Accounts
 Week 12 Review of Passive Accounts
 Week 13Income Statement Accounts
 Week 14Equity Account
 Week 15Cost Accounts
 Week 16Final Exam
 
Textbook / Material
1Öğr.Gör. Sezgin Köse Ders Notu Trabzon
 
Recommended Reading
1Sevilengül, Orhan. 2008; Genel Muhasebe, Gazi Kitapevi, Ankara
2Çetiner, Ertuğrul, 2006, Genel Muhasebe Teori ve Uygulamalar, Gazi Kitabevi, Ankara
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 30 dk 50
End-of-term exam 16 30 dk 50
 
Student Work Load and its Distribution
Type of workDuration (hours pw)

No of weeks / Number of activity

Hours in total per term
Yüz yüze eğitim 4 14 56
Sınıf dışı çalışma 1 14 14
Laboratuar çalışması 0 0 0
Arasınav için hazırlık 2 8 16
Arasınav 1 1 1
Uygulama 0 0 0
Klinik Uygulama 0 0 0
Ödev 0 0 0
Proje 0 0 0
Kısa sınav 0 0 0
Dönem sonu sınavı için hazırlık 4 14 56
Dönem sonu sınavı 1 1 1
Diğer 1 0 0 0
Diğer 2 0 0 0
Total work load144