- Course Code
- HCM271
- Semester
- Third Term (Fall)
- Theory+Practice
- 3 + 0
- ECTS
- 5
| Course Type | Compulsory Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | 2 |
|---|
| Semester | Third Term (Fall) |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Defines the main purposes of the accounting system
- Define and explain generally accepted accounting principles and their characteristics
- Understands how to use the double-sided recording method
- It defines what the balance sheet and income statement basically explain
- Makes accounting records for basic commercial transactions made in cash or credit
- It accounts for basic inventory transactions to be made at the end of the period
- It creates a basic balance sheet and income statement for a business
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
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| Recommended Optional Programme Components | There is no recommended optional programme component for this course. |
|---|
| Course Description | This course is designed to introduce the basic financial accounting terms, concepts and rules. Emphasis is placed on covering the generally accepted principles of accounting, basic accounting concepts, accounting cycle, recording process and preparation of financial statements. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Basic information, definition and types of accounting, context of accounting, accounting profession |
|
2nd Week |
Basic accounting equation, assets, debt and equity, income and expenses |
|
3rd Week |
Account concept, functioning of accounts, stages in the recording process and recording environments in accounting |
|
4th Week |
Adjustment records, types of adjustment records, preparation of adjusted trial balance |
|
5th Week |
Uniform chart of accounts and its operation |
|
6th Week |
Closing records |
|
7th Week |
Closing records |
|
8th Week |
Midterm exam I |
|
9th Week |
Liquid assets |
|
10th Week |
Liquid assets |
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11th Week |
Securities |
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12th Week |
Securities |
|
13th Week |
Midterm exam II |
|
14th Week |
Receivables |
|
15th Week |
Receivables |
|
| Recommended or Required Reading | Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi
Orhan Sevilengül, Çözümlü Genel Muhasebe Problemleri, Gazi Kitabevi |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
2 |
50 |
| Practice |
1 |
10 |
| Total(%) |
|
60 |
| Contribution of In-term Studies to Overall Grade(%) |
|
60 |
| Contribution of Final Examination to Overall Grade(%) |
|
40 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
2 |
2 |
4 |
| Preparation for Quiz |
1 |
1 |
1 |
| Individual or group work |
14 |
1 |
14 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
2 |
25 |
50 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 152 |
| Total Work Load / 30 (h) | 5.06 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
LO6 |
LO7 |
| K1 |
X |
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| K2 |
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X |
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| K3 |
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X |
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| K4 |
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X |
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| K5 |
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X |
| K6 |
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| K7 |
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| K8 |
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| K9 |
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X |
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| K10 |
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X |
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