Vocatıonal School
Justıce
Course Information
| ACCOUNTING | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| ADL220 | Spring | 2 | 0 | 2 | 3 |
| Prerequisites and co-requisites | None |
|---|---|
| Language of instruction | Turkish |
| Type | Required |
| Level of Course | Associate |
| Lecturer | |
| Mode of Delivery | Face to Face |
| Suggested Subject | none |
| Professional practise ( internship ) | None |
| Objectives of the Course | This course aims the student to gain general information on accounting and to be able to keep accounting records and determine the enterprise?s profit-loss by learning the account concept. |
| Contents of the Course | Applying procedures and principles of accounting, creating main and sub accounts, opening entry, forming opening and closing balance sheets, organising a ledger, organising a trial balance , charging returning assets, charging remaining assets. |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | Creating an account plan |
| 2 | Creating a balance sheet |
| 3 | Organising a ledger and a trial balance |
| 4 | Charging asset accounts |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | Applying procedures and principles of accounting | Lecture, discussion, sampling |
| 2 | Creating main and sub accounts | Lecture, discussion, sampling |
| 3 | Opening entry | Lecture, discussion, sampling |
| 4 | Opening entry | Lecture, discussion, sampling |
| 5 | Forming opening and closing balance sheets | Lecture, discussion, sampling |
| 6 | Forming opening and closing balance sheets | Lecture, discussion, sampling |
| 7 | Organising a ledger | Lecture, discussion, sampling |
| 8 | midterm | Examination |
| 9 | Organising a trial balance | Lecture, discussion, sampling |
| 10 | Charging returning assets | Lecture, discussion, sampling |
| 11 | Charging present assets | Lecture, discussion, sampling |
| 12 | Charging Stocks and Bonds | Lecture, discussion, sampling |
| 13 | Charging Commercial claims | Lecture, discussion, sampling |
| 14 | Charging Stocks | Lecture, discussion, sampling |
| 15 | An overview | Lecture, discussion, sampling |
| 16 | Final Exam | Examination |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|
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 | Creating an account plan | 15 | 1͵2 |
| 2 | Creating a balance sheet | 15 | 1͵2 |
| 3 | Organising a ledger and a trial balance | 15 | 1͵2 |
| 4 | Charging asset accounts | 15 | 1͵2 |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 2 | 28 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 1 | 14 |
| 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 | 1 | 6 | 6 |
| 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 | 10 | 10 |
| 16 | Final Exam | 1 | 1 | 1 |
| 60 | ||||