Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|
ACCOUNTING | OPT2117860 | Fall Semester | 2+0 | 2 | 3 |
Prerequisites Courses | |
Recommended Elective Courses | |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Assist.Prof. Selman DURAN |
Name of Lecturer(s) | Lect. Nuri GÜLTEKİN |
Assistant(s) | |
Aim | To provide knowledge about basic principles of accounting |
Course Content | This course contains; Basic terminology and principles of accounting,Accounting records and uniform accounting system,Process of assets and liabilities,Process of financial assets and current and non-current assets,Content of foreign assets and process of proprietorship accounts,Income accounts and their process,Outcome accounts and their process,Issuing of basic financial accounts-income table,Issuing of basic financial accounts-balance sheet,Processing of cost accounts,Inventory procedures and amortisation,Year-end procedure in accounting,Evaluation of financial position of the organisation,General accounting law and principles. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1.Define accounting science. | 12, 16, 9 | A |
2. Explain the importance and role of accountants for businesses. | 12, 16, 9 | A |
3. They explain and explain the basic principles and principles of accounting. | 14, 16, 9 | A |
4. Financial tables used in accounting are disclosed and explanations | 14, 9 | A |
Teaching Methods: | 12: Problem Solving Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|
1 | Basic terminology and principles of accounting | Lecture Notes |
2 | Accounting records and uniform accounting system | Lecture Notes |
3 | Process of assets and liabilities | Lecture Notes |
4 | Process of financial assets and current and non-current assets | Lecture Notes |
5 | Content of foreign assets and process of proprietorship accounts | Lecture Notes |
6 | Income accounts and their process | Lecture Notes |
7 | Outcome accounts and their process | Lecture Notes |
8 | Issuing of basic financial accounts-income table | Lecture Notes |
9 | Issuing of basic financial accounts-balance sheet | Lecture Notes |
10 | Processing of cost accounts | Lecture Notes |
11 | Inventory procedures and amortisation | Lecture Notes |
12 | Year-end procedure in accounting | Lecture Notes |
13 | Evaluation of financial position of the organisation | Lecture Notes |
14 | General accounting law and principles | Lecture Notes |
Resources |
Instructor's lecture notes |
1.Sevilengül, Orhan,2013, Genel Muhasebe, GAZİ YAYINEVİ
2.Koç Yalkın, Yüksel,2006,Genel Muhasebe-İlkeler ve Uygulamalar, NOBEL AKADEMİK YAYINCILIK
3.Gökçen, Gürbüz,2013, Genel Muhasebe
İlkeler ve Tekdüzen Hesap Planı Uygulamaları, BETA YAYINLARI
4.Sözen, Mustafa. Kılıç, İlhan, Tamamı Çözümlü Genel Muhasebe Problemleri, GAZİ YAYINEVİ
5.Yükçü, Süleyman,2013, Yeni TTK Uyumlu TMS ve UFRS Örnekli Genel Muhasebe, ALTIN NOKTA YAYINLARI
|
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications |
No | Program Qualification | Contribution Level |
1 | 2 | 3 | 4 | 5 |
1 | The student acquires theoretical and practical knowledge related to opticianry field at a basic level. | | X | | | |
2 | Has knowledge of ethical principles and rules related to the field of opticianry. | X | | | | |
3 | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental equipment and devices and technologies used in opticianry. | X | | | | |
4 | He carries out a given task independently, using his basic knowledge of the field of opticianry. | | X | | | |
5 | Evaluates the basic knowledge and skills acquired in the field of opticianry with a critical approach; determines learning needs and directs learning. | | X | | | |
6 | The student uses communication skills that sales activities require. | | | | | |
7 | The student complies with and contributes to quality management and processes. | X | | | | |
8 | The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | | | | | |
9 | The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. | | | | | |
Assessment Methods
Contribution Level | Absolute Evaluation |
Rate of Midterm Exam to Success | | 40 |
Rate of Final Exam to Success | | 60 |
Total | | 100 |
ECTS / Workload Table |
Activities | Number of | Duration(Hour) | Total Workload(Hour) |
Course Hours | 14 | 2 | 28 |
Guided Problem Solving | 0 | 0 | 0 |
Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 |
Term Project | 0 | 0 | 0 |
Presentation of Project / Seminar | 0 | 0 | 0 |
Quiz | 0 | 0 | 0 |
Midterm Exam | 1 | 30 | 30 |
General Exam | 1 | 40 | 40 |
Performance Task, Maintenance Plan | 0 | 0 | 0 |
Total Workload(Hour) | 98 |
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(98/30) | 3 |
ECTS of the course: 30 hours of work is counted as 1 ECTS credit. |
Detail Informations of the Course
Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|
ACCOUNTING | OPT2117860 | Fall Semester | 2+0 | 2 | 3 |
Prerequisites Courses | |
Recommended Elective Courses | |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Assist.Prof. Selman DURAN |
Name of Lecturer(s) | Lect. Nuri GÜLTEKİN |
Assistant(s) | |
Aim | To provide knowledge about basic principles of accounting |
Course Content | This course contains; Basic terminology and principles of accounting,Accounting records and uniform accounting system,Process of assets and liabilities,Process of financial assets and current and non-current assets,Content of foreign assets and process of proprietorship accounts,Income accounts and their process,Outcome accounts and their process,Issuing of basic financial accounts-income table,Issuing of basic financial accounts-balance sheet,Processing of cost accounts,Inventory procedures and amortisation,Year-end procedure in accounting,Evaluation of financial position of the organisation,General accounting law and principles. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1.Define accounting science. | 12, 16, 9 | A |
2. Explain the importance and role of accountants for businesses. | 12, 16, 9 | A |
3. They explain and explain the basic principles and principles of accounting. | 14, 16, 9 | A |
4. Financial tables used in accounting are disclosed and explanations | 14, 9 | A |
Teaching Methods: | 12: Problem Solving Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|
1 | Basic terminology and principles of accounting | Lecture Notes |
2 | Accounting records and uniform accounting system | Lecture Notes |
3 | Process of assets and liabilities | Lecture Notes |
4 | Process of financial assets and current and non-current assets | Lecture Notes |
5 | Content of foreign assets and process of proprietorship accounts | Lecture Notes |
6 | Income accounts and their process | Lecture Notes |
7 | Outcome accounts and their process | Lecture Notes |
8 | Issuing of basic financial accounts-income table | Lecture Notes |
9 | Issuing of basic financial accounts-balance sheet | Lecture Notes |
10 | Processing of cost accounts | Lecture Notes |
11 | Inventory procedures and amortisation | Lecture Notes |
12 | Year-end procedure in accounting | Lecture Notes |
13 | Evaluation of financial position of the organisation | Lecture Notes |
14 | General accounting law and principles | Lecture Notes |
Resources |
Instructor's lecture notes |
1.Sevilengül, Orhan,2013, Genel Muhasebe, GAZİ YAYINEVİ
2.Koç Yalkın, Yüksel,2006,Genel Muhasebe-İlkeler ve Uygulamalar, NOBEL AKADEMİK YAYINCILIK
3.Gökçen, Gürbüz,2013, Genel Muhasebe
İlkeler ve Tekdüzen Hesap Planı Uygulamaları, BETA YAYINLARI
4.Sözen, Mustafa. Kılıç, İlhan, Tamamı Çözümlü Genel Muhasebe Problemleri, GAZİ YAYINEVİ
5.Yükçü, Süleyman,2013, Yeni TTK Uyumlu TMS ve UFRS Örnekli Genel Muhasebe, ALTIN NOKTA YAYINLARI
|
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications |
No | Program Qualification | Contribution Level |
1 | 2 | 3 | 4 | 5 |
1 | The student acquires theoretical and practical knowledge related to opticianry field at a basic level. | | X | | | |
2 | Has knowledge of ethical principles and rules related to the field of opticianry. | X | | | | |
3 | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental equipment and devices and technologies used in opticianry. | X | | | | |
4 | He carries out a given task independently, using his basic knowledge of the field of opticianry. | | X | | | |
5 | Evaluates the basic knowledge and skills acquired in the field of opticianry with a critical approach; determines learning needs and directs learning. | | X | | | |
6 | The student uses communication skills that sales activities require. | | | | | |
7 | The student complies with and contributes to quality management and processes. | X | | | | |
8 | The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | | | | | |
9 | The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. | | | | | |
Assessment Methods
Contribution Level | Absolute Evaluation |
Rate of Midterm Exam to Success | | 40 |
Rate of Final Exam to Success | | 60 |
Total | | 100 |
Numerical Data
Ekleme Tarihi: 10/11/2023 - 15:10Son Güncelleme Tarihi: 10/11/2023 - 15:10
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