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.
** It has been planned as Digital Distance Education and will be given 100% Asynchronous and Synchronously enriched digital method and CATs V3.0 interface in the Spring Semester. It will be supported by sectoral E-Webinars.
Principle Sources
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Other Sources
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Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction, Definition of Accountant, Types of Accountants, Functions of Accountants, Accounting Causes Obliged, International Financial Reporting and Accounting Standards
Oral presentation, sample, practice
2. Week
Basic Concepts of Accounting, Concept of Document in Accounting
Oral presentation, sample, practice
3. Week
Documents Used in Accounting, Documents in the Tax Procedure Law, Documents in the Turkish Commercial Code.
Oral presentation, sample, practice
4. Week
Books used in accounting, books used in accounting.
Oral presentation, sample, practice
5. Week
Definition of account, concepts related to account, Uniform Chart of Accounts and Applications
Oral presentation, sample, practice
6. Week
Recording Methods Used in Accounting, Basic Accounting Equation, Books, Objective of Keeping Books, Concept of Account Period and Book Relationship, Books Used in Accounting
Oral presentation, sample, practice
7. Week
Financial Tables, definition, explanation of basic and supplementary financial statements, form and structure of balance sheet and income table and an application example,
Oral presentation, sample, practice
8. Week
Midterm
9. Week
Review of balance sheet accounts, account operations, book entries
Oral presentation, sample, practice
10. Week
Examples and Applications
Oral presentation, sample, practice
11. Week
Review of Income Statement Accounts, account operations, book entries
Oral presentation, sample, practice
12. Week
Examples and Applications,
Oral presentation, sample, practice
13. Week
Cost Accounts Review (7 / A and 7 / B), account operations, sample applications
Oral presentation, sample, practice
14. Week
Off-balance calculations and functioning
Oral presentation, sample, practice
15. Week
Final
16. Week
Final
17. Week
Final
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
Optician has a basic level of theoretical knowledge in the field
PO-2
They describes terms related to Opticianry field
PO-3
They will have a basic level of practical knowledge in Opticianry field
PO-4
They define problems when faced with an unexpected situation in line with the information obtained from the device.
PO-5
Detects problems and looks for solutions in their field
PO-6
Optician, using the basic knowledge of a given task is executed independently owned.
PO-7
Lifelong learning awareness, identify learning requirements and access to information resources.
PO-8
Inform individuals and organizations about the use of technological knowledge and skills they possess in the relevant issues, share their suggestions for solutions to problems orally and in writing.
PO-9
An optician, use the acquired knowledge and skills at a basic level, he served as a member of the team to face any problem.
PO-10
Personal and public health have sufficient awareness of safety and environmental protection will be aware of the risks that threaten the environment, warned the environmental and human health protection.
Learning Outcomes
LO-1
Understanding the basic accounting system
LO-2
Understanding the basic concepts of accountancy and making connections
LO-3
Ability to record and classify economic events
LO-4
Gaining proficiency in accounting and registrations within the framework of IFRS and IAS and legal regulations, Understanding and Implementing Uniform Account Chart
