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Course Description |
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Course Name |
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General Accounting |
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Course Code |
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ENM142 |
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Course Type |
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Compulsory |
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Level of Course |
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First Cycle |
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Year of Study |
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1 |
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Course Semester |
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Spring (16 Weeks) |
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ECTS |
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3 |
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Name of Lecturer(s) |
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InstructorDr. ZAHİDE FİGEN ANTMEN |
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Learning Outcomes of the Course |
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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.
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Mode of Delivery |
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Face-to-Face |
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Prerequisites and Co-Prerequisites |
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AI 101 Ataturks Principles and History of Turkish Revolut
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Recommended Optional Programme Components |
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None |
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Aim(s) of Course |
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To teach the students financial statements and basic concepts of accounting, accounting of finansial transaction and some basic valuation methods. |
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Course Contents |
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Making the students familiar with financial statements and accounting process to prepare those financial statements and basic concepts and transactions in this process. |
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Language of Instruction |
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Turkish |
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Work Place |
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ENM1 |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Basic concepts of accounting and examples related to general accepted accounting principles. |
Sources on the subject read |
Lecture, discussion |
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2 |
Definition of accounting, types, importance and basic concepts |
Sources on the subject read |
Lecture, discussion |
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3 |
Accounting equation, balance sheet and the principles of the income statement and principles |
Sources on the subject read |
Lecture, discussion |
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4 |
Principles of equity and the balance sheet related content |
Sources on the subject read |
Lecture, discussion |
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5 |
Types of accounts, shape, structure, and recording methods |
Sources on the subject read |
Lecture, discussion |
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6 |
Assets account and booking |
Sources on the subject read |
Lecture, discussion |
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7 |
Accounting for purchases and sales of goods, refunds and rebates |
Sources on the subject read |
Lecture, discussion |
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8 |
Mid-term Exam |
Exam Preparation |
Measuring and evaluation |
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9 |
Liability account and booking |
Sources on the subject read |
Lecture, discussion |
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10 |
Periodical and at intervals inventory methods |
Sources on the subject read |
Lecture, discussion |
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11 |
Periodical and at intervals inventory application |
Sources on the subject read |
Lecture, discussion |
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12 |
Income statements and samples of practice |
Sources on the subject read |
Lecture, discussion |
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13 |
General trial preparation |
Sources on the subject read |
Lecture, discussion |
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14 |
General trial preparation |
Sources on the subject read |
Lecture, discussion |
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15 |
Monographs with general trial |
Sources on the subject read |
Lecture, discussion |
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16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation |
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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
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| Required Course Material(s) | |
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
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Mid-term Exams (Written, Oral, etc.) |
1 |
40 |
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Homeworks/Projects/Others |
12 |
60 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
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Final Assessments
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100 |
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Rate of Final Assessments to Success
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60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
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1 |
Can collect and analyze data required for industrial engineering problems ,develops and evaluates alternative solutions. |
2 |
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2 |
Has sufficient background on topics related to mathematics, physical sciences and industrial engineering. |
1 |
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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 |
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4 |
Gains ability to analyze a service and/or manufacturing system or a process and describes, formulates and solves its problems . |
3 |
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5 |
Gains ability to choose and apply methods and tools for industrial engineering applications. |
1 |
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6 |
Can access information and to search/use databases and other sources for information gathering. |
3 |
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7 |
Works efficiently and takes responsibility both individually and as a member of a multi-disciplinary team. |
4 |
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8 |
Appreciates life time learning; follows scientific and technological developments and renews himself/herself continuously. |
2 |
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9 |
Can use computer software in industrial engineering along with information and communication technologies. |
2 |
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10 |
Can use oral and written communication efficiently. |
3 |
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11 |
Has a conscious understanding of professional and ethical responsibilities. |
2 |
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12 |
Uses English skills to follow developments in industrial engineering and to communicate with people in his/her profession. |
1 |
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13 |
Has a necessary consciousness on issues related to job safety and health, legal aspects of environment and engineering practice. |
2 |
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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). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
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Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
2 |
2 |
4 |
| Assesment Related Works |
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Homeworks, Projects, Others |
12 |
2 |
24 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
2 |
2 |
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Final Exam |
1 |
2 |
2 |
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Total Workload: | 74 |
| Total Workload / 25 (h): | 2.96 |
| ECTS Credit: | 3 |
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