- Course Code
- TUSE102
- Semester
- Second Term (Spring)
- Theory+Practice
- 3 + 0
- ECTS
- 6
| Course Type | Compulsory Course |
|---|
| Course Level | Associate Degree |
|---|
| Year of Study | 1 |
|---|
| Semester | Second Term (Spring) |
|---|
| ECTS | 6 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Know the basic concepts and principles of accounting.
- Recognize Balance Sheet and Income Statement accounts.
- Know the effects of financial transactions on the balance sheet and income statement.
- Make daily ledger and general ledger records of daily transactions.
- Prepare Trial Balance Sheet, Balance Sheet and Income Statement.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
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| Recommended Optional Programme Components | None |
|---|
| Course Description | The primary goals are to develop students' understanding of accounting information like concept of business organization, its assets, liabilities and owner's eqıity, basic concepts, accountancy as a profession, financial statements, accounts and recording related transactions, and their abilities to use these informations. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
General information about the course and the evaluation methods |
|
2nd Week |
Purpose of accounting, Generally Accepted Accounting Principles. Financial Statements; Balance Sheet. Effects of business transactions upon the Balance Sheet. |
|
3rd Week |
Concept of Account. Assets, Liabilities and Owner's Equity. |
|
4th Week |
Preparing Balance Sheet, Journal, Debit and Credit Entries, Double-Entry Accounting,Recording transactions to Jornal, The use of Ledger Accounts, |
|
5th Week |
Adjusting entries, Preparing monthly and adjusted Trial Balance, |
|
6th Week |
End of year balance sheet and income statement. Closing and re-opening the accounts |
|
7th Week |
Tangible assets, cash and bank transactions. |
|
8th Week |
Midterm exam |
|
9th Week |
Checking accounts, recording the outstanding checks |
|
10th Week |
Accounts Recaivable, Notes Receivable. |
|
11th Week |
Inventories, and Cost of Goods Sold, Periodic and Perpetual Inventory Methods. Value Added Tax (KDV) Account |
|
12th Week |
Intangible accounts, Plant and Equipment |
|
13th Week |
Depreciation and Amortization. |
|
14th Week |
Accounts payable and notes payable |
|
| Recommended or Required Reading | Genel Muhasebe, Ferhan AYDOĞAN, Seçkin Yayıncılık, Ankara, 2022. |
|---|
| Planned Learning Activities and Teaching Methods |
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|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
50 |
| 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 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
15 |
2 |
30 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
15 |
3 |
45 |
| Preparation for Midterm exam |
1 |
40 |
40 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 157 |
| Total Work Load / 30 (h) | 5.23 |
| ECTS Credit of the Course | 6 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
| K1 |
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| K2 |
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| K3 |
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| K4 |
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| K5 |
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| K6 |
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| K7 |
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| K8 |
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| K9 |
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| K10 |
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| K11 |
X |
X |
X |
X |
X |
| K12 |
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X |
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| K13 |
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