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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
GENERAL ACCOUNTING SBF 102 2 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Öğr.Gör. ALİ EMRE ÇETİNER
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı

The aim is to teach watching the financial positions, controlling, helping for the decisions of the managements fiinancial works. At the end of this course students will be capable of accounting and have knowledge about peraparation of financial statements in a corporate.

Dersin İçeriği

Accounting equation (assets=resources), accounting procedure, General Accepted Accounting Principles, The Systematic of The Turkish Uniform Chart of Account, cash transactions, securities transactions, inventory transactions, Value Add Tax, commercial receivables/payables, Deposit, Assurance and Advance transactions, preparing of payroll, depreciation of fixed assests, accounts of income statement, and cost accounts. Final target is to have ability of preparing financial statements.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Defining accounting and explaning importance accounting department for the top management in a corporate structure 1 - 4 - B -
2 - Explaining accounting transactions in a accounting period of a corporate and to represent the tools which using in transactions 1 - 14 - 15 - A -
3 - General Accepted Accounting Principles and Assumptions explain the effect of the accounting practices 1 - 12 - 14 - 15 - C -
4 - Explaning Uniform Chart of Accounts, class and groups of accounts. To speficy their functions 1 - 4 - 12 - 15 - A -
5 - Determining proper accounts on Uniform Chart of Accounts on Uniform Chart of Accounts and making account records concerning financial facts 1 - 4 - 12 - 15 - A -
6 - Realizing period-end transactions, income accounts, expense accounts and cost accounts of a corporate and report the results of operations of a corporate in an account period 12 - 15 - A -
7 - To Relate the accounting period the results of operations, prepare the year-end balance sheet. 4 - A -
8 - Sketching the charts of balance sheet operating results budget applicaton results of a corporate and interpreting charts with accounting knowledge 1 - 4 - 6 - A -
Öğretim Yöntemleri: 1:Lecture 4:Drilland Practice 14:Self Study 15:Problem Solving 12:Case Study 6:Motivations to Show
Ölçme Yöntemleri: B:Oral Exam A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Essential Concepts (Corporate, Accounting, Types of Accounting, Accounting as a Carrer in Turkey, Accounting Equation)
2 Account Concept and The Rules of How Accounts Work, Registeries and The Documents Which are Used in Accounting
3 General Accepted Accounting Principles, Procedure of accounting and the circle of a year in accounting
4 Uniform Chart of Account, Form of Balance Sheet and Income Statement, The Accounting of Cash Actions
5 Transaction of Bond and Security Actions and Accounting of Them, The Accounting of Trade Receivables
6 The Accounting of Trade Payables, Transaction of Inventory and Accounting of Them
7 Transaction of Inventory and Accounting of Them (Inventory Valuation Methods), Value Add Tax
8 Transaction of Deposit, Assurance and Advance and Accounting of Them, Payroll and Accounting of Them
9 Mid Term Exam
10 Transaction of Fixed Assets and Accounting Them
11 Amortization Applications
12 The Accounting of Short and Long Term Liabilities, The Accounting of Equity.
13 Operating Results Accounts and Settling Budget Accounts, Demostrating Results of Operations (Negative/Possitive Period end Result)
14 General Practice Examples (for 7/A)

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Competent use of statistics and databases to analyze data, interpreting graphs , tables, and index numbers and constructing them to convey information X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
Odev 1 10
KisaSinav 1 10
KisaSinav 2 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 5 5
Quiz 2 5 10
Assignment 1 5 5
Final examination 1 10 10
Toplam İş Yükü 126
Toplam İş Yükü /25(s) 5.04
Dersin AKTS Kredisi 5.04
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