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| ISL1005 | Accounting-I | 3+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of ECONOMICS | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Fikret ÇANKAYA | | Co-Lecturer | Prof. Dr. Engin DİNÇ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | By teaching, especially basic concept of accounting, general principle and accounts working, to teach required backward, then to show application and to provide to student application. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | define basic concept of accounting and general principle. | 1,2 | 1, | | LO - 2 : | comment accounts in accounting. | 1,2 | 1, | | LO - 3 : | solve sample application. | 1,2 | 1, | | LO - 4 : | associate mechanical information with practical knowledge. | 1,2 | 1, | | LO - 5 : | summarize accounting information with balance sheet and income statement. | 1,2 | 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 | | |
| Accounting, documents, account, recording methods, balance sheet and income statement, recording methods of commercial goods, bookkeeping and kinds of book, accounting of value added tax, deductible examination of asset, equities, revenue and expense account, inventory transactions, registration mistakes and correction methods, variety applications, wide and numeric application samples which can compute all kinds of processes that every possible procedure in a business. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts and definitions (business, accounting, asset, liability, owners? equity, fundamental balance sheet equation). | | | Week 2 | Definition and preparation of balance sheet and income statements). | | | Week 3 | Account term and its rules, methods of recording | | | Week 4 | Accounting for merchandizing transactions according to periodic and perpetual inventory methods. | | | Week 5 | Short definitions of accounting books and documents | | | Week 6 | Value Added Taxes and its accounting transactions | | | Week 7 | Explanation of accounting cycle on a sample business entity.
| | | Week 8 | Accounting for cash transactions | | | Week 9 | Mid-term exam | | | Week 10 | Accounts payable and notes payable | | | Week 11 | Long lived assets transactions and their depreciation and amortization applications. | | | Week 12 | Accounting for financial and commercial liability transactions | | | Week 13 | Payroll accounting | | | Week 14 | Preparation of trial and post closing trial balance, balance sheet and income statements and closing the accounts | | | Week 15 | Exercises | | | Week 16 | End-of-term exam | | | |
| 1 | Dinç Engin ve Fikret Çankaya (2017), MSUGT ile Uyumlu Genel Muhasebe, Celepler Matbaası, Trabzon | | | |
| 1 | Akdoğan, N. ve Sevilengül, O. 2007, Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara. | | | 2 | Yalkın, Y.K. 2005, Genel Muhasebe-İlkeler Uygulamalar, 14.Baskı, Nobel Yayın Dağıtım, Ankara. | | | 3 | Türedi, H, 2005, Genel Muhasebe, Celepler matbacılık, Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2022 | 1 | 50 | | End-of-term exam | 16 | 01/2023 | 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 | 4 | 14 | 56 | | Arasınav için hazırlık | 8 | 2 | 16 | | Arasınav | 1 | 1 | 1 | | Ödev | 1 | 3 | 3 | | Dönem sonu sınavı için hazırlık | 10 | 3 | 30 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 150 |
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