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| ALOJ1010 | General Accounting | 3+0+0 | ECTS:5 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of MANAGEMENT and ORGANIZATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Öğr. Gör. Esra ÇAVDAR DEMİRCİ | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This program is a two-year higher education program aimed at raising the intermediate human resources that can perform business as a freelance accountant or can assume responsibility for the accounting departments of the business or for the workplace on its own behalf. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Have basic vocational knowledge | 1 | 1, | | LO - 2 : | Specialization applies to the profession knowledge required | 1 | 1, | | LO - 3 : | Gain the ability of understanding, analysis and application | 1 | 1, | | LO - 4 : | Profession of basic information technology use in
| 1 | 1 | | LO - 5 : | Acquire skills related to cause, result and solution proposal | 1 | 1, | | LO - 6 : | Legislation for public interest | 1 | 1, | | LO - 7 : | Gain financial management and decision making skills | 1 | 1, | | LO - 8 : | The organization has a cultural product | 1 | 1, | | LO - 9 : | Know cost accounts | 1 | 1, | | LO - 10 : | Specialization applies to the profession knowledge required | 1 | 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 | | |
| 1. Definition and functions of accountancy
2. Types of accountancy
3. Historical development of accountancy
4. The parties to the account
5. Basic concepts of accounting
6. Documents used in accounting
7. Financial tables
8. Recording and books in accounting
9. VAT and accounting
10. Active accounts
11. Current assets
12. Fixed assets
13. Liability accounts
14. Short-term liabilities
15. long-term liabilities
16. Shareholders' Equity
17. Income statement accounts
18. Cost calculations
19. Calculation of worker wages
20. Off-balance sheet calculations
21. Solution applications |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | 1. Definition and functions of accountancy
2. Types of accounting
3. Historical development of accountancy | | | Week 2 | The parties to the account
Basic concepts of accounting | | | Week 3 | Documents used in accounting
Financial statements | | | Week 4 | Accounting records and books
VAT and accounting | | | Week 5 | Active accounts
Current assets
Fixed assets | | | Week 6 | Passive accounts
Short term foreign resources
long-term liabilities | | | Week 7 | analytical applications | | | Week 8 | analytical applications | | | Week 9 | Exam
| | | Week 10 | analytical applications | | | Week 11 | Equıty | | | Week 12 | Income statement accounts
Cost accounts | | | Week 13 | Calculation of workers' wages | | | Week 14 | Calculation of workers' wages | | | Week 15 | off-balance sheet accounts | | | Week 16 | Final exam | | | |
| 1 | Feyiz, Mehmet Ali 2009; Ekin Yayınevi, Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9.hafta | 04/2024 | 1 | 50 | | End-of-term exam | 16.hafta | 05/2024 | 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 | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 2 | 8 | 16 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 2.5 | 8 | 20 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 2 | 14 | 28 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 3 | 14 | 42 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 150 |
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