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)
NONE
Corequisite(s)
NONE
Special Requisite(s)
NONE
Instructor(s)
LecturerErol ÇELEN
Course Assistant(s)
Schedule
Day, hours, XXX Campus, classroom number.
Office Hour(s)
Erol ÇELEN Vocational School Bakırköy Campus 3.Floor Guest Visitor Lecturers’ Study Room, Wednesday 13-14 p.m.
Teaching Methods and Techniques
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We use my lectures notes which I prepared myself or gathered from the below indicated resources, including the relevant case studies on accounting. Konu anlatımlarında tepegözden yararlanılmaktadır. We use a overhead projector during lectures. Homeworks on the subject matter are assigned to the students and research methods are taught them through the library, internet and other written resources. Additionally, in order to increase the student interest and concentration on the course, we examine the financial charts of specific companies.
Principle Sources
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Erol ÇELEN- Lecture Notes on AccountingProf.Dr.Nalan AKDOĞAN- Uniform System of Account applicationProf.Dr.Ümit ATAMAN- General Accounting Vol. I-IIProf.Dr.Nihal KÜÇÜKSAVAŞ- General Accounting Principles and Application.
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
2. Week
Basic Principles of Accounting, Document Notion in Accounting
Oral Presentation-Application example
3. Week
Accounting documents, Documents in the Tax Procedure Law, Documents in the Turkish Commercial Law.
Oral Presentation-Application example
4. Week
Receipts in Accounting, explanation of basic accounting terms.
Oral Presentation-Application example-Case
5. Week
Description of account, notions on account, account types and applications.
Oral Presentation-Application example-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 example-Case
7. Week
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 example-Case
9. Week
Inventory book, company and independent business books, company account statements, independent business account statements
Oral Presentation-Application example-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 example-Case
11. Week
What is an income statement, an example of application related the shape and structure of income statement.
Oral Presentation-Application example-Case
12. Week
The examination of balance sheet accounts, account operations, recording
Oral Presentation-Application example-Case
13. Week
The examination of income statement accounts, account operations, recording
Oral Presentation-Application example-Case
14. Week
CASE
15. Week
Final Exam Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
30
Quizzes
2
5
Homework / Term Projects / Presentations
5
10
Attendance
70
10
Final Exam
1
35
Program Outcomes
PO-1
To have basic theoretical knowledge and skills in the field of accounting and tax.
PO-2
To train accounting staff who are capable of analytical thinking, problem-solving and entrepreneurial
PO-3
To know at least one camputer programmes well about of accounting.
PO-4
To do work of their related field by using computer. Store information and using stored information.
PO-5
To follow-up the legislation and basic legal information in the field of profession.
PO-6
To identify accounting data that are required in business and save them.
PO-7
To keep accounting records that are necessary to analyze financial transactions.
PO-8
To understand and apply issues that are include general accounting, period-end accounting procedures, cost accounting, enterprise accounting and accounting control.
PO-9
Responsible for tax and the tax obligations and understand the knowledge of Turkish Tax System.
PO-10
To understand and interpret the problems of the profession and express their ideas clearly in writing or velbal statements.
PO-11
To be capable of application the theoretical knowledge on a real business environment.
PO-12
To understand the importance of job security and ethical responsibilities.
PO-13
Being aware of the importance to keep track of the legislation about the profession.
PO-14
To train personels who they are collaborative participatory, contemporary, innovative and have the characteristics of lifelong learning.
PO-15
To have knowledge about professional English in Accounting and Taxation Practices.
