Faculty Of Health Scıences
Course Information
| GENERAL ACCOUNTING I | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| SKY221 | Fall | 3 | 0 | 3 | 5 |
| Prerequisites and co-requisites | None |
|---|---|
| Language of instruction | Turkish |
| Type | Required |
| Level of Course | Bachelor's |
| Lecturer | Lect. Şadi ANAMURLUOĞLU |
| Mode of Delivery | Face to Face |
| Suggested Subject | None |
| Professional practise ( internship ) | None |
| Objectives of the Course | The aim of this course is to enable students record necessary entries according to Turkish accounting standards, build financial tables and interpret them. |
| Contents of the Course | Definition of accounting, functions of accounting, main concepts about accounting, accountancy profession, main concepts about accounts, balance sheet, income statement, accounting plan, ledger, journals, trial balance, types of trial balance, current assets, fixed assets, securities, accounts receivables. |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | To be able to define the basic concepts of accounting |
| 2 | To be able to explain the purpose of financial accounting |
| 3 | To be able to define different users of accounting information |
| 4 | To be able to explain accepted accounting principles |
| 5 | To be able to recognize and use documents and books of accounting |
| 6 | To be able to prepare basic financial statement in accordance with generally accepted accounting principles |
| 7 | To be able to apply basic accounts |
| 8 | To be able to apply basic records |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | Definition and fucntions of accounting, main concepts of accounting, accountancy profession | Lecture Case Study |
| 2 | Main concepts about accounts, types of accounts | Lecture Case Study |
| 3 | Main rules about balance sheet and income statement accounts. | Lecture Case Study |
| 4 | Accounting plan | Lecture Case Study |
| 5 | Balance sheet | Lecture Case Study |
| 6 | Principles of balance sheet, format of balance sheet, accounting equation | Lecture Case Study |
| 7 | Tracing the changes in assets and capital sources. | Lecture Case Study |
| 8 | Midterm exam | Exam |
| 9 | Ledger | Lecture Case Study |
| 10 | Trial balance | Lecture Case Study |
| 11 | Current assets | Lecture Case Study |
| 12 | Marketable securities | Lecture Case Study |
| 13 | Securities | Lecture Case Study |
| 14 | Accounts receivables | Lecture Case Study |
| 15 | Review | Lecture Case Study |
| 16 | Final Exam | Exam |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | - Genel Muhasebe, Orhan SEVİLENGÜL | ||
| 2 | - Genel Muhasebe, Yüksel KOÇ YALKIN | ||
| 3 | - Genel Muhasebe, Tugay YÜCEL | ||
| 4 | - Genel Muhasebe Problemleri, Ercan BEYAZITLI |
Method of Assessment
| # | Weight | Work Type | Work Title |
|---|---|---|---|
| 1 | 40% | Mid-Term Exam | Mid-Term Exam |
| 2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
| # | Learning Outcomes | Program Outcomes | Method of Assessment |
|---|---|---|---|
| 1 | To be able to define the basic concepts of accounting | 9͵10 | 1͵2 |
| 2 | To be able to explain the purpose of financial accounting | 9͵10 | 1͵2 |
| 3 | To be able to define different users of accounting information | 9͵10 | 1͵2 |
| 4 | To be able to explain accepted accounting principles | 9͵10 | 1͵2 |
| 5 | To be able to recognize and use documents and books of accounting | 9͵10 | 1͵2 |
| 6 | To be able to prepare basic financial statement in accordance with generally accepted accounting principles | 9͵10 | 1͵2 |
| 7 | To be able to apply basic accounts | 9͵10 | 1͵2 |
| 8 | To be able to apply basic records | 9͵10 | 1͵2 |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 3 | 42 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 3 | 42 |
| 3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
| 4 | Web Research, Library and Archival Work | 0 | 0 | 0 |
| 5 | Document/Information Listing | 0 | 0 | 0 |
| 6 | Workshop | 0 | 0 | 0 |
| 7 | Preparation for Midterm Exam | 0 | 0 | 0 |
| 8 | Midterm Exam | 1 | 1 | 1 |
| 9 | Quiz | 0 | 0 | 0 |
| 10 | Homework | 0 | 0 | 0 |
| 11 | Midterm Project | 0 | 0 | 0 |
| 12 | Midterm Exercise | 0 | 0 | 0 |
| 13 | Final Project | 0 | 0 | 0 |
| 14 | Final Exercise | 0 | 0 | 0 |
| 15 | Preparation for Final Exam | 1 | 14 | 14 |
| 16 | Final Exam | 1 | 1 | 1 |
| 100 | ||||