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  Course Description
Course Name : Accounting

Course Code : SYB401

Course Type : Compulsory

Level of Course : First Cycle

Year of Study : 3

Course Semester : Spring (16 Weeks)

ECTS : 4

Name of Lecturer(s) : Instructor BİLAL ZAFER BERİKOL

Learning Outcomes of the Course : The basic concepts of accounting definition and explain the sort.
The basic accounting equation set up.
Basic Financial Statements (Balance Sheet and Income Statement) form.

Mode of Delivery : Face-to-Face

Prerequisites and Co-Prerequisites : SYB401 Accounting

Recommended Optional Programme Components : None

Aim(s) of Course : The purpose of this course is to teach students the basic concepts of accounting records and accounting procedures and principles within the framework of the basic financial statements and gain the ability to regulate the balance sheet and income statement.

Course Contents : Historical development and definition of accounting, Hafta Basic accounting equation, The Uniform Chart of Accounts, Accounting documents, Hafta Boot record regulation, Boot record regulation, The Opening balance sheet regulation, Balance sheet regulation, General Ledger (T-Account) regulation, Current Assets entry, Non-Current Assets entry, Current Liabilities entry, Current Liabilities entry, Long-Term Liabilities entry, Shareholders´ Equity entry, Income Statement to regulation ,The Closing balance sheet regulation.

Language of Instruction : Turkish

Work Place : Classroom


  Course Outline /Schedule (Weekly) Planned Learning Activities
Week Subject Student's Preliminary Work Learning Activities and Teaching Methods
1 Historical development and definition of accounting making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
2 Basic accounting equation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
3 The Uniform Chart of Accounts, Accounting documents making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
4 Boot record regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
5 Boot record regulation, The Opening balance sheet regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
6 The Opening balance sheet regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
7 Balance sheet regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
8 Mid-term Exam preparation forthe exam
9 General Ledger (T-Account) regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
10 Current Assets entry, Non-Current Assets entry, Current Liabilities entry making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
11 Current Liabilities entry, Long-Term Liabilities entry, Shareholders´ Equity entry making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
12 Income Statement to regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
13 Income Statement to regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
14 The Closing balance sheet regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
15 The Closing balance sheet regulation making use of the references on the subject Lecture, Discussion, Question & Answer, case study on the accounting issue.
16/17 Final Exam preparation for the exam


  Required Course Resources
Resource Type Resource Name
Recommended Course Material(s)  Sevilengül, Orhan (2007) Genel Muhasebe, Gazi Yayını, Ankara
 TANIŞ, Veyis Naci. 2011. Genel Muhasebe İlkeler ve Uygulamalar. Adana: Karahan Kitabevi.
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 Acts appropriately with professional ethical standards 0
2 Defines the sport organization in our country and explains their problems. 0
3 Understands the knowledge, skills and values related to sport organizations’ management at the highest level. 0
4 Analysis the internal and external environment of sport organizations, solves its problems and makes decisions in accordance with the changing conditions. 0
5 Practises the management functions and organization principle to sport organization 0
6 Has the skills of active listening, empathy, self-expression, and use of communication technology for effective interpersonal communication. 3
7 In additon to occupational skills, develops himself on scientific, cultural and artistic areas according to his own abilities and needs. 0
8 Recognizes the sports facilities and technologies, follows their progress and uses information technology in accordance with the sport sciences. 0
9 Has knowledge about human anatomy and physiology. 0
10 Understands how managerial decision-making process is affected by the organizational culture and ethical values of sport organization. 0
11 Acquires the knowledge and the culture of sport, adopts the philosophy of Olympism, has the skills of explaining and spreading this philosophy in society. 0
12 Understands and interprets the technical tactics and managerial skills of chosen sports branch. 0
13 Uses the communiction skills in the sport organization management process. 0
14 Develops the financial strategies for sport organizations, evaluates the budget, revenue sources and expenditure, explains the elements of sports marketing. 5
15 Has an active role in individual and group activities and successfully finishes the tasks in group work in sports areas. 0
16 Becomes sensitive and tolerant of athletes about multicultural and diversity issues. 0
17 Uses educational technology effectively to reach training and performance goals. 5
18 Has the ability to search, discover, create alternative solutions, reach information, think critically and engage in productive discussions for personal and professional growth. 0
19 Acts colloboratively and cooperatively with her/his colleagues in work place 0
20 Knows the importance of nutrition for health and performance. 0
* 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 2 28
    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 15 15
    Final Exam 1 20 20
Total Workload: 91
Total Workload / 25 (h): 3.64
ECTS Credit: 4