Be related to the basic principles of accounting entries
Prerequisite(s)
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Corequisite(s)
-
Special Requisite(s)
-
Instructor(s)
Lecturer Merve Bayraktar
Course Assistant(s)
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Schedule
THURSDAY, 09:00-11:50, 2A10 İncirli campüs
Office Hour(s)
THURSDAY, 09:00-11:50, 2A10 İncirli campüs
Teaching Methods and Techniques
-Lecture
-Examples and Practices.
In the fall 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.
- Prof. Dr. Nuran Cömert DOYRANGÖL, Prof. Dr. Cemal İBİŞ "Genel Muhasebe Tek Düzen Hesap Planına Uygun Defter Tutma Uygulamaları", 2007.
Other Sources
- 1 No'lu Muhasebe Sistemi Uygulama Genel Tebliği
- IFRS IAS Principles
Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction; description, history, functions of Accounting; the reasons which make Accounting compulsory.
Oral Presentation-Application-Examples
2. Week
Basic Principles of Accounting, Document Notion in Accounting
Oral Presentation-Application-Examples
3. Week
Accounting documents, Documents in the Tax Procedure Law, Documents in the Turkish Commercial Law.
Oral Presentation-Application-Examples
4. Week
Receipts in Accounting, explanation of basic accounting terms.
Oral Presentation-Application-Examples
5. Week
Description of account, notions on account, account types and applications.
Oral Presentation-Application-Examples
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-Examples
7. Week
Mid-Term Exam
Mid-Term 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-Examples
9. Week
Inventory book, company and independent business books, company account statements, independent business account statements
Oral Presentation-Application-Examples
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-Examples
11. Week
What is an income statement, an example of application related the shape and structure of income statement.
Oral Presentation-Application-Examples
12. Week
The examination of balance sheet accounts, account operations, recording
Oral Presentation-Application-Examples
13. Week
The examination of income statement accounts, account operations, recording
Oral Presentation-Application-Examples
14. Week
Application
Oral Presentation-Application-Examples
15. Week
Final Exam
Final Exam
16. Week
Final Exam
Final Exam
17. Week
Final Exam
Final Exam
Assessments
Evaluation tools
Quantity
Weight(%)
Final Exam
1
100
Program Outcomes
PO-1
PO 1. To have knowledge about logistics operations and the basic legislation
PO-2
PO 2. To have knowledge about the politics, corporations and the developments in logistics.
PO-3
PO 3. To have knowledge about the economical life and the basic features of the enterprises that take place in logistics sector.
PO-4
PO 4. To have knowledge about the documents that are used in logistics and how to prepare them.
PO-5
PO 5. To have knowledge about the new marketing and sales techniques and the principles of opening to new markets.
PO-6
PO 6. To have knowledge and consciousness about the job security, worker health and environment protection in logistics sector.
PO-7
PO 7. To have knowledge and consciousness about the basic legal attainments, social responsibility, ethics and social security rights in logistics.
PO-8
PO 8. To be involved in communication network in logistics sector and follow the developments.
PO-9
PO 9. To have the ability to analyse complicated problems through the applied education in logistics and to have well rounded point of view.
PO-10
PO 10. To have the ability to use theoretical methods that are learned in planning and decision making.
PO-11
Po 11. To have the ability to comment and evaluate the classical and current theories by taking into account the developments in logistics and supply chain areas.
PO-12
PO 12. To have the basic knowledge about foreign trade and customs legislation
PO-13
PO 13. To have knowledge about relationship between foreign trade and logistics management.
PO-14
PO 14. To have basic knowledge in at least one foreign language
