Print

COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
THM 109ACCOUNTING3 + 01st Semester4

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective The purpose of this course is to introduce how to record and report financial transactions taken place in a business within the framework of basic accounting concepts and principles.
Course Content Information about business and accounting: financial tables and effects of financial characteristic events to financial tables; information collecting technics for financial tables: accounting registers, account types; daily operations: account opening; purchase and sale operations of goods: periodic inventory method, constant inventory method and proceeds operations, security operations;
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Describe the importance of accounting for the other departments and business management.
2Relate the active and inactive accounts, income statement and the structure of cost calculations, function and establish relationships with each other.
3Define accounting process, in any business and can relate the accounts, and records kept in accordance with the other accounting systems.
4Keep accounts and records of any business during term and inquire them when required and can reveal the accounting errors and can correct these errors.
5Process and qualify the active and inactive accounts, income statement and the structure of cost calculations and relate with each other, and can recognise any business accounting process.
6Keep interm accounts and records of any business during term and analyze the relation of interm processes with financial structure and the final profit / loss.
7Recognise the financial structure of enterprises from composed financial statements.
8Define and interpret the records and reports designed for accurate decision of the top management.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17
LO 00134235243452244435
LO 00232125344431144331
LO 00312125243232244432
LO 00422125433232243222
LO 00551522345524132152
LO 00612345135125121244
LO 00723451223453212432
LO 00812331252132123321
Sub Total1818202329192928232621122423232519
Contribution22334244333233332

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Assignments4936
Mid-terms11313
Final examination11313
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2018-2019 Fall1GÜLSER KUMSAR
Details 2017-2018 Fall1GÜLSER KUMSAR
Details 2016-2017 Fall1GÜLSER KUMSAR
Details 2015-2016 Fall1GÜLSER KUMSAR
Details 2013-2014 Fall2MURAT BAYRAM
Details 2012-2013 Fall2MURAT BAYRAM
Details 2011-2012 Fall2EMİN YÜREKLİ


Print

Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
THM 109 ACCOUNTING 3 + 0 1 Turkish 2018-2019 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Course location is not specified. %
Goals The purpose of this course is to introduce how to record and report financial transactions taken place in a business within the framework of basic accounting concepts and principles.
Content Information about business and accounting: financial tables and effects of financial characteristic events to financial tables; information collecting technics for financial tables: accounting registers, account types; daily operations: account opening; purchase and sale operations of goods: periodic inventory method, constant inventory method and proceeds operations, security operations;
Topics
WeeksTopics
1 Introduction To Accounting
2 Basic Accounting Principles
3 Balance Sheet and Balance Sheet Equation
4 Concept of Account, Double-Entry System
5 Chart of Accounts
6 Journal Entries (Current Assets)
7 Journal Entries (Current Assets)
8 Journal Entries (Fixed Assets)
9 Journal Entries (Short-term Liabilities)
10 Journal Entries (Short-term Liabilities)
11 Journal Entries (Long-term Liabilities)
12 Journal Entries (Shareholders’ Equity)
13 Journal Entries (Monograph)
14 Journal Entries (Monograph)
Materials
Materials are not specified.
Resources
ResourcesResources Language
Sevilengül, O., Genel Muhasebe, , Gazi Kitapevi, 2008Türkçe
Sevilengül, O., Genel Muhasebe, , Gazi Kitapevi, 2008Türkçe
Sevilengül, O., Genel Muhasebe, , Gazi Kitapevi, 2008Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes