Information Package
baskent.edu.tr

Program of Tourism and Hotel Management

TOT247

INTRODUCTION TO ACCOUNTING

Course Code
TOT247
Semester
Third Term (Fall)
Theory+Practice
3 + 0
ECTS
5
Course TypeCompulsory Course
Course LevelBachelor's Degree
Year of Study2
SemesterThird Term (Fall)
ECTS5
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Make an account plan.
  2. Prepare a balance sheet.
  3. Prepare a journal.
  4. Prepare a ledger.
  5. Record the account of current asset.
  6. Record the account of fixed asset.
  7. Record the account of foreign sources.
  8. Record the account of equity.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionIn this course, topics such as general accounting theory, balance sheet basic equation, account concept and operating rules, accounting system, double-entry bookkeeping method and operating rules, current and fixed assets, foreign and equity capital will be covered.
Course Contents
WEEK TOPICS
1st Week Basic concepts of accounting
2nd Week Theory of accounting
3rd Week Theory of accounting
4th Week Basics balance equality and its applications
5th Week The concepts and rules of the account
6th Week Accounting system
7th Week Accounting system
8th Week Midterm exam
9th Week Dual recording method and its roles
10th Week Dual recording method and its roles
11th Week Current assets
12th Week Fixed assets
13th Week Foreign sources
Recommended or Required ReadingSevilengül, O. (2020). Genel muhasebe (19. baskı). Gazi Kitabevi.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Project
  • Practice
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 30
Assignment 1 10
Quiz 2 10
Total(%) 50
Contribution of In-term Studies to Overall Grade(%) 50
Contribution of Final Examination to Overall Grade(%) 50
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 2 2
Preparation for Quiz 2 8 16
Individual or group work 14 1 14
Preparation for Final exam 1 30 30
Course hours 14 3 42
Preparation for Midterm exam 1 30 30
Laboratory (including preparation)
Final exam 1 2 2
Homework 1 4 4
Quiz 2 2 4
Total Work Load144
Total Work Load / 30 (h)4.8
ECTS Credit of the Course5
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8
K1 X
K2 X
K3 X
K4 X
K5
K6
K7
K8
K9 X X X X X X X X
K10
K11 X X X
K12
K13