Information Package

MBH258

ACCOUNTING

Course Code
MBH258
Semester
-
Theory+Practice
3 + 0
ECTS
5
Course TypeElective Course
Course LevelAssociate Degree
Year of Study-
Semester-
ECTS5
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Create an account plan
  2. Edit Balance Sheet
  3. Make Big and journal entries
  4. Edit Trial Balance
  5. Record asset and liability accounts
  6. Edit Income Statement
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThe primary goals are to develop students' understanding of accounting information 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.
12th Week Value Added Tax (KDV) Account
13th Week Intangible accounts, Plant and Equipment
14th Week Depreciation and Amortization.
Recommended or Required Reading- Genel Muhasebe (Sevilengül, O.)
- Intructor's notes
Planned Learning Activities and Teaching Methods
  • Practice
  • Lecture
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 35
Assignment 6 35
Total(%) 70
Contribution of In-term Studies to Overall Grade(%) 70
Contribution of Final Examination to Overall Grade(%) 30
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 10 2 20
Preparation for Final exam 1 45 45
Course hours 15 3 45
Preparation for Midterm exam 1 35 35
Laboratory (including preparation)
Final exam 1 1 1
Homework 1 5 5
Total Work Load152
Total Work Load / 30 (h)5.06
ECTS Credit of the Course5
Language of InstructionTurkish
Work Placement(s)No
LO1 LO2 LO3 LO4 LO5 LO6
K1
K2
K3
K4
K5
K6
K7 X
K8
K9
K10 X X X
K11
K12