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BESIKDUZU VOCATIONAL JUNIOR COLLAGE / Secretary and Office Services / Office Management And Executive Assistant
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BBYA2013 ACCOUNTANT 3+1+0 ECTS:4
Year / Semester Second Year / Fall Semester
Level of CourseShort Cycle
StatusCompulsory
DepartmentSecretary and Office Services
Prerequisites and co-requisites None
Mode of DeliveryFace to face
Contact hours14 weeks - 3 hours of lectures and 1 hour of practicals per week
Lecturer
Co-LecturerLECTURER Hilal OK,
Language of instruction Turkish
Professional practise ( internship )None
 
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.
 

Learning Outcomes

CTPO

TOA

Upon successful completion of the course, the students will be able to :

LO - 1 :

May explain the basic concepts and techniques used in accounting.

1,2,3,4,5,6,7,8

1

LO - 2 :

record business transactions using the double entry accounting method in accordance with generally accepted accounting principles.

3

1

LO - 3 :

prepare a income statement, a statement of a classified balance sheet from a trial balance.

3

1

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

The definition of accounting, The generally Accepted Accounting principles, The Calculation Concept in Accounting and Grouping, The Accounts Chart and Account Operations, Recording Methods, Balance Sheet and Income Chart, Record Keeping and Books, Inspection of Active, Passive, Income and Expenses Accounts, Methods to Record the value Movements Relating to Commercial Goods , Value Added Tax and Accounting Operations, Various Applications.

 

Course Syllabus

 Week

Subject

Related Notes / Files

 Week 1

Fundamental concepts related to business operation and accounting (Basic accounting concepts, balance sheet, income chart, account concept, accounting chart)

 Week 2

Books and documents used in accounting.

 Week 3

Concept of accounts, operation rules and recording methods.

 Week 4

Accounting of movements of commercial goods.

 Week 5

Value Added Tax accounting operations.

 Week 6

Monitoring the movement of liquid assets.

 Week 7

Accounting of receivables against bills and account receivables.

 Week 8

Accounting of financial and commercial debt operations.

 Week 9

Mid-term exam

 Week 10

Operations of fixed assets and amortization applications.

 Week 11

7/A Cost account option and accounting records 7/B Cost account option and accounting records

 Week 12

Continue and exercise. Preparation of general and definite work sheets.

 Week 13

Preparation of general and definite work sheets. (continue)

 Week 14

Preparation of balance sheet and income charts and account closure.

 Week 15

Exercises.

 Week 16

End-of-term exam

 

Textbook / Material

1FEYİZ, Mehmet Ali. 2012;Genel Muhasebe Murathan Yayınevi, Trabzon.

 

Recommended Reading

1ŞENGEL,Salim.2015, Detay Yayıncılık

 

Method of Assessment

Type of assessment

Week No

Date

Duration (hours)

Weight (%)

Mid-term exam

9

14/11/2016

1

50

End-of-term exam

16

09/01/2017

1

50

 

Student Work Load and its Distribution

Type of work

Duration (hours pw)

No of weeks / Number of activity

Hours in total per term

Lectures (face to face teaching)

4

14

56

Own (personal) studies outside class

2

14

28

Laboratory studies

0

0

0

Own study for first mid-term exam

1

8

8

Mid-term exam

1

1

1

Practice

0

0

0

Clinic Practice

0

0

0

Homework

0

0

0

Project

0

0

0

Quiz

0

0

0

Own study for final exam

1

14

14

End-of-term exam

1

1

1

Other 1

0

0

0

Other 2

0

0

0

Total work load

108