|
|
| TURO1019 | General Accounting | 3+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of HOTEL, RESTAURANT and CATERING SERVICES | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Practical | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | ASSIST. PROF. DR. Melike KURTARAN ÇELİK, | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course is intended to the with the student's bank transactions and accounting records. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Accounting methods and principles learned. | 1,2,3,8 | 1 | | LO - 2 : | Create account plan. | 2,4,8,9 | 1 | | LO - 3 : | Balance sheet edit | 2,6 | 1,4 | | LO - 4 : | Great book and edit the trial balance. | 2,4,7,8,9 | 1 | | LO - 5 : | Asset accounts record | 2,4,7,8 | 1,4 | | 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 | | |
| Definition of Accounting, Basic concepts of Accounting, Basic principles of Accounting, Basic Accounting equity, Compulsory Account books, Documents, Account record system, Unified accounting system, Flow of accounting, Balance sheet accounts, Income statement accounts, Cost accounts, Ledger journal records, general revision.
|
| |
| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Defination of accounting functions and basic accounting concepts. | | | Week 2 | Account concept and the basic financial statements. | | | Week 3 | Short term liabilities, and inventory transactions. | | | Week 4 | Long term liabilities, and inventory operations. | | | Week 5 | Save resources. | | | Week 6 | Determine the income and expenditure accounts. | | | Week 7 | Income statement editing. | | | Week 8 | Cost of sales table to edit.
| | | Week 9 | Examination | | | Week 10 | Off balance sheet accounts to record. | | | Week 11 | Inventory Transactions to do. | | | Week 12 | Make the sample aplication. | | | Week 13 | Make the sample aplication. | | | Week 14 | Make the sample aplication. | | | Week 15 | Sort of Turkish accounting standarts. | | | Week 16 | Final exam. | | | |
| 1 | ATAMAN, Ümit, 2003, Genel Muhasebe, Türkmen Kitapevi, İstanbul | | | 2 | FEYİZ, M.Ali, 2010, Genel Muhasebe, MuratHan, Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 8 | 19/11/2018 | 30 | | | In-term studies (second mid-term exam) | 4 | 01/11/2018 | 0,50 | 50 | | End-of-term exam | 16 | 02/12/2018 | 50 | 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 | 4 | 14 | 56 | | Sınıf dışı çalışma | 2 | 4 | 8 | | Arasınav için hazırlık | 5 | 4 | 20 | | Arasınav | .45 | 1 | .45 | | Kısa sınav | .4 | 1 | .4 | | Dönem sonu sınavı için hazırlık | 5 | 6 | 30 | | Dönem sonu sınavı | 1.3 | 1 | 1.3 | | Total work load | | | 116.15 |
|