| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| General Accountıng | SBF 114 | 2 | 4 + 0 | 4 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Doç.Dr. ÜMMÜGÜLSÜM ZOR |
| Dersi Verenler | Dr.Öğr.Üyesi NERMİN AKYEL, Öğr.Gör. ALİ EMRE ÇETİNER, |
| Dersin Yardımcıları | Research Assistants |
| Dersin Kategorisi | Alanına Uygun Öğretim |
| Dersin Amacı | The aim is to teach watching the financial positions,controlling,helping for the decisiosns of the managements fiinancial works.At the end of the lesson every studenet will be capable of accounting |
| Dersin İçeriği |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Define the Accounting, classify its types, and explain the reason of the accounting produce information for whom and for what, know the importance of accounting, its place in the companies and companies’ management | Lecture, Question-Answer, Drilland Practice, | Testing, Homework, |
| 2 | Explain the functioning of active and passive accounts, balance sheet, income statement and costs accounts and its relationship with each other | Lecture, Question-Answer, Drilland Practice, | Testing, Homework, |
| 3 | Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. | Lecture, Question-Answer, Drilland Practice, | Testing, Homework, |
| 4 | Explain the accounting system, how it works in any business process, set up relationships between general accounting and other accounting records maintained in this direction. | Lecture, Question-Answer, Drilland Practice, | Homework, Testing, |
| 5 | Make the accounting records of any company within the period, if necessary, queries these accounting records, reveals accounting errors and corrects these errors | Case Study, Problem Solving, Drilland Practice, Lecture, Question-Answer, | Testing, Homework, |
| 6 | Record the accounting transactions of at the beginning, in the period and at the end of the period, and relate those transactions with company’s financial structure and gain/loss. | Lecture, Question-Answer, Drilland Practice, Self Study, | Testing, Homework, |
| 7 | Identify appropriate account from the Uniform Accounting Plan and make accounting records for any financial event or transaction. | Lecture, Question-Answer, Drilland Practice, Self Study, | Homework, Testing, |
| 8 | Prepare the balance sheet and income statement of any company, read those financial statements and interpret about company’s financial structure | Lecture, Question-Answer, Drilland Practice, Self Study, Problem Solving, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Basic concepts (management,accounting,types of accounting,accounting as a carrer in Turkey..) | |
| 2 | Account concept and the rules of how accounts work,registeries and the documents which are used in accounting) | |
| 3 | Procedure of accounting and the circle of a year in accounting | |
| 4 | Account plan,balance and income charts and the accounting of cash actions | |
| 5 | Accounting of stocks and bonds an the recievables | |
| 6 | Property actions in managements and accounting of them | |
| 7 | Deposit,assurance and advance operations,payment voucher and accounting of them | |
| 8 | Amortization applications | |
| 9 | Mid Term Exam | |
| 10 | Short and long term foreign sources | |
| 11 | Source accounts-income chart accounts | |
| 12 | ıncome-outgoings accounts and closing of the cost accounts | |
| 13 | General practice examples (for 7/A,7/B) | |
| 14 | Practice examples with computer (ETA for Windows) |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand the economic problems but also to construct a model and defend in meaningful way. | X | |||||
| 2 | They have knowledge about the microeconomic theory. | X | |||||
| 3 | They have knowledge about the macroeconomic theory. | X | |||||
| 4 | They have knowledge about the international economic theory. | X | |||||
| 5 | They have ability to use mathematical and statistical methods. | X | |||||
| 6 | They have ability to utilize fundamental econometric theories to provide economic problems. | X | |||||
| 7 | They are intended to be expert in one of non departmental fields that they choose from the list of marketing, management, human resources management, corporate finance, public administration, and tourism management. | X | |||||
| 8 | They are intended to be expert in one of departmental fields that they choose from the list of public finance, agricultural, environmental, natural resources, labor economics, economics of industrial organization, economics of property rights, international finance, money and banking, economic growth and development. | X | |||||
| 9 | They have necessary knowledge of law and related skills that needed in both public and private sector. | X | |||||
| 10 | They have necessary accountancy skills that needed in both public and private sector. | X | |||||
| 11 | They have written and oral communication skills in a foreign language as well as in their native language. | X | |||||
| 12 | They know how to use computer programs in both daily office usage and statistical data evaluations. | X | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 100 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 4 | 64 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 15 | 15 |
| Assignment | 1 | 10 | 10 |
| Quiz | 2 | 10 | 20 |
| Final examination | 1 | 18 | 18 |
| Toplam İş Yükü | 159 | ||
| Toplam İş Yükü / 25 (Saat) | 6,36 | ||
| Dersin AKTS Kredisi | 6 | ||