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Course Description Course Name : Principles Of Accounting Course Code : KON201 Course Type : Compulsory Level of Course : First Cycle Year of Study : 2 Course Semester : Fall (16 Weeks) ECTS : 3 Name of Lecturer(s) : Instructor DİLER DEMİRTAŞ Learning Outcomes of the Course : Identifies accounting, has general knowledge about the content of the accounting profession, and is able to comment on how it affects the globalization of accounting, Separates accounting into departments, explains how the basic terms and principles of accounting direct the accounting practices. Identifies the basic accounting books and financial statements, Records the transaction on the Uniform Chart of Accounts by determining the appropriate accounting, Keeps accounting reports at the beginning , mid-term and end of the period in an enterprise, finds and fixes errors, prepares the financial statements, and comments on the financial structure of the entity to demonstrate Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : To explain what is accounting, to teach business operations of a fiscal nature, special techniques required for these transactions, guidelines and registration forms, operations until the end of the period from the beginning of the period and to teach the regulations of the financial statements Course Contents : characteristics of accounting information, users of accounting information, accounting departments, the basic principles of accounting, the main terms used in accounting, basic accounting equation, the basic financial statements, accountability and the importance of accounting, relationships between accounts, the general structure of a uniform chart of accounts, recording methods, accounting books, accounting flow chart, general information about the law of value added tax and accounting, active accounts, fixed assets, current assets, liability accounts, current liabilities, long-term loans Language of Instruction : Turkish Work Place : Karataş Classroom 102   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Definition of accounting, the accounting profession in Turkey, the effects of globalization on accounting. reading textbook Lecture, question-answer, discussion 2 characteristics of accounting information, users of accounting information, accounting departments, the basic principles of accounting, the main terms used in accounting reading textbook Lecture, question-answer, discussion 3 basic accounting equation reading textbook Lecture, question-answer, problem solving, case study 4 the basic financial statements reading textbook Lecture, question-answer, problem solving, case study 5 accountability and the importance of accounting, relationships between accounts reading textbook Lecture, question-answer, problem solving, case study 6 the general structure of a uniform accounting plan reading textbook Lecture, question-answer, problem solving, case study 7 recording methods reading textbook Lecture, question-answer, problem solving, case study 8 accounting books reading textbook Lecture, question-answer, problem solving, case study 9 midterm exam reading textbook and lecture notes written exam 10 accounting flow chart reading textbook Lecture, question-answer, problem solving, case study 11 general information about the law of value added tax and accounting reading textbook Lecture, question-answer, problem solving, case study 12 active accounts, fixed assets, current assets reading textbook Lecture, question-answer, problem solving, case study 13 liability accounts, current liabilities, long-term loans reading textbook Lecture, question-answer, problem solving, case study 14 recognition of assets and liabilities reading textbook Lecture, question-answer, problem solving, case study 15 general repetition reading textbook group work 16/17 final exam reading textbook and lecture notes written exam   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  KÜÇÜKSAVAŞ, N. Financial Accounting ( General Accounting). Kare Yayınları  CEMALCILAR, Ö., BENLİGİRAY, Y., SÜRMELİ, F., General Accounting, Anadolu Üniversitesi Yayınları Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 100     Homeworks/Projects/Others 0 0 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 Understands basic terms of business, comprehends strategical, tactical and operational aspects and local, national, international and global aspects of business management. 3 2 Has sufficient knowledge and conscious about issues which interest society such as job security, worker health, social security rights, quality control and management and protection of natural and cultural environment. 0 3 Comprehends, explains and applies planning, organization, execution, coordination and control management of accommodation enterprises. 5 4 Has the skill of nominal and statistical research and thinking skill, predicts results of decisions to be taken and makes correct estimations, considers cause-effect relationship, has the skill of analytical thinking and develops strategical approach. 5 5 Is open to innovation and change, enterprising, has the behavior of life long learning, thinks analytically, uses modern methods and technologies of business primarily information technologies. 4 6 Has basic computer using knowledge and knowledge about information systems used in hotel management and has the skill of using these softwares. 0 7 Has quality conscious, executes and completes qualified works and makes and manages activities for the improvement of employees under his/her responsibility. 3 8 Creates solution and takes responsibility in unpredictable and complex situations about hotel management, travel management and other touristic managements. 0 9 Thinks critically, creates alternative solutions and obtains information from different resources and makes analyzes; has the capability of considering social, scientific and ethical values about announcement and interpretation of results. 5 10 Comprehends legal, social and moral responsibilites of business life and perceives social transformation. 2 11 Has the capability of verbal and written communication in Turkish, speaks correctly and effectively, conveys information and thoughts in a way that others can understand, has the skill of interpretation and criticism, has high persuasiveness. 3 12 Is prone to teamwork, has leadership skills and skill of communicating with experts in other fields and specializes in specific field of a tourism enterprise and also has sufficient knowledge about other departments. 1 13 Evaluates concepts, ideas and data in tourism management with scientific methods, determines and analyzes complex problems and subjects, develops suggestions. 4 14 Understands socio-economic structure of tourism and within this scope its importance for the country and designs skills about investment of a new enterprise to be founded in otherfields of tourism and service sector. 0 15 Knows sectoral conditions to cope with continuous fluctuation depending on flexible demands in a tourist facility and has the knowledge to use and evaluate tools which would analyze a tourism management together with its internal and external environment. 3 * 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 2 28 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 5 5     Final Exam 1 5 5 Total Workload: 80 Total Workload / 25 (h): 3.2 ECTS Credit: 3