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  Course Description
Course Name : General Accounting

Course Code : ENM142

Course Type : Compulsory

Level of Course : First Cycle

Year of Study : 1

Course Semester : Spring (16 Weeks)

ECTS : 3

Name of Lecturer(s) : InstructorDr. ZAHİDE FİGEN ANTMEN

Learning Outcomes of the Course : To know the basic concepts of accounting and documentation The balance sheet and income statement for the financial statements to comprehend the basic principles of editing Organize temporary balance sheet and income statement accounts to understand the functioning
Understanding Generally Accepted Accounting Principles. Understanding recording system of accounting. Recording basic transactions. Preparing balance sheet and income statement.

Mode of Delivery : Face-to-Face

Prerequisites and Co-Prerequisites : AI 101 Ataturks Principles and History of Turkish Revolut

Recommended Optional Programme Components : None

Aim(s) of Course : To teach the students financial statements and basic concepts of accounting, accounting of finansial transaction and some basic valuation methods.

Course Contents : Making the students familiar with financial statements and accounting process to prepare those financial statements and basic concepts and transactions in this process.

Language of Instruction : Turkish

Work Place : ENM1


  Course Outline /Schedule (Weekly) Planned Learning Activities
Week Subject Student's Preliminary Work Learning Activities and Teaching Methods
1 Basic concepts of accounting and examples related to general accepted accounting principles. Sources on the subject read Lecture, discussion
2 Definition of accounting, types, importance and basic concepts Sources on the subject read Lecture, discussion
3 Accounting equation, balance sheet and the principles of the income statement and principles Sources on the subject read Lecture, discussion
4 Principles of equity and the balance sheet related content Sources on the subject read Lecture, discussion
5 Types of accounts, shape, structure, and recording methods Sources on the subject read Lecture, discussion
6 Assets account and booking Sources on the subject read Lecture, discussion
7 Accounting for purchases and sales of goods, refunds and rebates Sources on the subject read Lecture, discussion
8 Mid-term Exam Exam Preparation Measuring and evaluation
9 Liability account and booking Sources on the subject read Lecture, discussion
10 Periodical and at intervals inventory methods Sources on the subject read Lecture, discussion
11 Periodical and at intervals inventory application Sources on the subject read Lecture, discussion
12 Income statements and samples of practice Sources on the subject read Lecture, discussion
13 General trial preparation Sources on the subject read Lecture, discussion
14 General trial preparation Sources on the subject read Lecture, discussion
15 Monographs with general trial Sources on the subject read Lecture, discussion
16/17 Final Exam Exam Preparation Measuring and evaluation


  Required Course Resources
Resource Type Resource Name
Recommended Course Material(s)  Nihat KÜÇÜKSAVAŞ (1997),Genel Muhasebe-İlkeler ve Uygulaması,Beta Yayınları,İstanbul Ümit GÜCENME (2005),Genel Muhasebe,Aktüel Yayınları Ümit GÜCENME (2004),Genel Muhasebe Problemleri,Aktüel Yayınları
 
Required Course Material(s)


  Assessment Methods and Assessment Criteria
Semester/Year Assessments Number Contribution Percentage
    Mid-term Exams (Written, Oral, etc.) 1 40
    Homeworks/Projects/Others 12 60
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 Can collect and analyze data required for industrial engineering problems ,develops and evaluates alternative solutions. 2
2 Has sufficient background on topics related to mathematics, physical sciences and industrial engineering. 1
3 Gains ability to use the acquired theoretical knowledge on basic sciences and industrial engineering for describing, formulating and solving an industrial engineering problem, and to choose appropriate analytical and modeling methods. 2
4 Gains ability to analyze a service and/or manufacturing system or a process and describes, formulates and solves its problems . 3
5 Gains ability to choose and apply methods and tools for industrial engineering applications. 1
6 Can access information and to search/use databases and other sources for information gathering. 3
7 Works efficiently and takes responsibility both individually and as a member of a multi-disciplinary team. 4
8 Appreciates life time learning; follows scientific and technological developments and renews himself/herself continuously. 2
9 Can use computer software in industrial engineering along with information and communication technologies. 2
10 Can use oral and written communication efficiently. 3
11 Has a conscious understanding of professional and ethical responsibilities. 2
12 Uses English skills to follow developments in industrial engineering and to communicate with people in his/her profession. 1
13 Has a necessary consciousness on issues related to job safety and health, legal aspects of environment and engineering practice. 2
14 Becomes competent on matters related to project management, entrepreneurship, innovation and has knowledge about current matters in industrial engineering. 2
* 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) 2 2 4
Assesment Related Works
    Homeworks, Projects, Others 12 2 24
    Mid-term Exams (Written, Oral, etc.) 1 2 2
    Final Exam 1 2 2
Total Workload: 74
Total Workload / 25 (h): 2.96
ECTS Credit: 3