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Course Description Course Name : Uniform Chart of Accounts and implementations Course Code : MG32 711 Course Type : Compulsory Level of Course : Sub-Level (Undergraduate Degree) Year of Study : 1 Course Semester : Fall (16 Weeks) ECTS : 6 Name of Lecturer(s) : Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU Learning Outcomes of the Course : Knows the definitions of General Principles, Basic Accounting Concepts and Financial Statements Identifies assets in the Uniform Chart of Accounts Identifies liabilities in the Uniform Chart of Accounts Defines income statement and cost accounts Arranges income statement and balance sheet Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : none Aim(s) of Course : Purpose of this course is to describe accounts in details within the framework of the Unified Accunting System. Course Contents : Unified Accunting System and current aplications in the companies Language of Instruction : Turkish Work Place : 2.block   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 General Principles, Basic Accounting Concepts Basic Accounting Principles and Practice Presentation, question solution 2 Financial Statements Basic Accounting Principles and Practice Presentation, question solution 3 Assets: liquid assets Basic Accounting Principles and Practice Presentation, question solution 4 Assets: Marketable securities Basic Accounting Principles and Practice Presentation, question solution 5 Assets: trade receivables and other receivables Basic Accounting Principles and Practice Presentation, question solution 6 Assets: Inventories Basic Accounting Principles and Practice Presentation, question solution 7 Assets: Prepaid expences and income accruals Basic Accounting Principles and Practice Presentation, question solution 8 midterm exam exam preparation evaluation and measuring 9 Assets: Financial fixed assets and tangible fixed assets Basic Accounting Principles and Practice Presentation, question solution 10 Assets: Intangible assets and assets subject to amortization Basic Accounting Principles and Practice Presentation, question solution 11 Liabilities: Short term and long term financial liabilities Basic Accounting Principles and Practice Presentation, question solution 12 Liabilities: Short term and long term trade payables Basic Accounting Principles and Practice Presentation, question solution 13 Liabilities: Advanced received, taxes payable and other fiscal liabilities, provisions for liabilities and expences Basic Accounting Principles and Practice Presentation, question solution 14 Liabilities: Income relating to future months and expence accruals Basic Accounting Principles and Practice Presentation, question solution 15 Liabilities: shareholders equity, Income statemment and cost accounts Basic Accounting Principles and Practice Presentation, question solution 16/17 final exam exam preparation evaluation and measuring   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Prof. Dr. Veyis Naci TANIŞ Genel Muhasebe İlkeler ve Uygulamalar  Prof. Dr. Nihat KÜÇÜKSAVAŞ Finansal Muhasebe Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 5 2 Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. 3 3 Has an understanding of the legal and ethical issues faced by the accounting profession. 3 4 Explains how to interpret the results obtained from the application of the models in the accounting discipline. 5 5 Has an understanding of the legal and ethical issues faced by the accounting profession. 5 6 Combines the application of the methods of business management and accounting methods. 5 7 Uses the basic techniques of financial analysis to achieve the best result. 5 8 Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. 5 9 In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 5 10 In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. 4 11 Has the ability to communicate orally and in writing. 3 12 Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. 3 13 Do researches on the science of accounting, to form the basis for the decision-making process. 4 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 7 98 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 1 1     Final Exam 1 2 2 Total Workload: 143 Total Workload / 25 (h): 5.72 ECTS Credit: 6