The changes and developments in today’s financial life increased the need for reports that a healthy accounting knowledge requires in the companies. This need is crucial not only for the companies, but also for the public authorities, other people and enterprises which need information about the companies. The description and history of Accounting, entry of account informations to the company as documents and healthy registering techniques, and especially teaching the application of the the compulsory Uniform System of Account.
Prerequisite(s)
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Corequisite(s)
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Special Requisite(s)
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Instructor(s)
Lecturer Gözde Bircan
Course Assistant(s)
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Schedule
Wednesday, 11:00-13:50, CATs Meeting.
Office Hour(s)
Wednesday, 13:00-13:50, CATs Chat Room.
Teaching Methods and Techniques
-Teoric Information
-Practices
In the spring term of 2020-2021 Academic Year, although that lesson has been planned in a formal learning way in advance, it has been decided to practice digital distant learning (online sessions) method rather than formal learning method because of the COVID-19 for the lesson regarding the recommendations by Council of Higher Education. Theoretical parts of the lesson will be given via system of CATs V3.0 and supported by academic and sectoral webinars. If it is possible, applied courses about the lesson will be given via system of CATs V3.0, digitally too. If it is not, they will be given in a way of hybrid model alternately according to the changes in the pandemic conditions in the last part of fall term of 2020-2021.
Principle Sources
- Prof.Dr. Ümit ATAMAN, "Genel Muhasebe / Muhasebede Dönemiçi İşlemleri ", Cilt 1.
- Prof. Dr. Nuran Cömert DOYRANGÖL, Prof. Dr. Cemal İBİŞ "Genel Muhasebe Tek Düzen Hesap Planına Uygun Defter Tutma Uygulamaları", 2007.
- Prof.Dr.İbrahim LAZOL "Genel Muhasebe" Ders Kitabı 17.ve18.Baskılar, 2017, Ekin Kitabevi
Other Sources
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Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction; description, history, functions of Accounting; the reasons which make Accounting compulsory.
Oral Presentation-Application-Case
2. Week
Basic Principles of Accounting, Document Notion in Accounting
Oral Presentation-Application-Case
3. Week
Accounting documents, Documents in the Tax Procedure Law, Documents in the Turkish Commercial Law.
Oral Presentation-Application-Case
4. Week
Receipts in Accounting, explanation of basic accounting terms.
Oral Presentation-Application-Case
5. Week
Description of account, notions on account, account types and applications.
Oral Presentation-Application-Case
6. Week
Recording methods in Accounting, Basic Accounting equation, books, the aim of book recording, Account Term Notion and account book relation, Books in Accounting
Oral Presentation-Application-Case
7. Week
MidTerm-Exam
8. Week
Day book, the shape of it, when it must be kept, and an example of application; Ledger, the shape of it, when it must be kept, and an example of application.
Oral Presentation-Application-Case
9. Week
Inventory book, company and independent business books, company account statements, independent business account statements
Oral Presentation-Application-Case
10. Week
Financial charts, description, basic and supplementary financial charts, what is a balance sheet, an example of application related the shape and structure of balance sheet.
Oral Presentation-Application-Case
11. Week
What is an income statement, an example of application related the shape and structure of income statement.
Oral Presentation-Application-Case
12. Week
The examination of balance sheet accounts, account operations, recording
Oral Presentation-Application-Case
13. Week
The examination of income statement accounts, account operations, recording
Oral Presentation-Application-Case
14. Week
The examination of income statement accounts, account operations, recording
Oral Presentation-Application-Case
15. Week
Final Exam
Final Exam
16. Week
Final Exam
Final Exam
17. Week
Final Exam
Final Exam
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
Effective communication skills
PO-2
Ability to know protocol types
PO-3
The awareness of the necessity of lifelong learning and the ability to do so
PO-4
Ability to have knowledge about sectoral problems
PO-5
Ability to monitor technological, cultural and social changes
PO-6
The ability to effectively manage time and resources by improving management and leadership skills
PO-7
The ability to gather and organize ideas and information needed to make ideas and projects effective, persuasive in written, verbal or other forms
PO-8
The ability to use the tools and equipment necessary for their profession in the right place and at the right time
PO-9
Awareness of professional and ethical responsibility
PO-10
Ability to collect and organize data and to know how to organize them
Learning Outcomes
LO-1
The students will be able to explain Accounting Equation
LO-2
The students will be able to comprehend and relate the main concepts of accounting
LO-3
The students will be able to record financial cases and categorize on the basis of account
LO-4
The students will be able to understand and record the end of period operations
LO-5
The students will be able to prepare and report Financial Statements
