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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
GENERAL ACCOUNTING SBF 114 2 4 + 0 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi NERMİN AKYEL
Dersi Verenler
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
Dersin 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 1 - 2 - 4 - A - C -
2 - Explain the functioning of active and passive accounts, balance sheet, income statement and costs accounts and its relationship with each other 1 - 2 - 4 - A - C -
3 - Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. 1 - 2 - 4 - A - C -
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. 1 - 2 - 4 - A - C -
5 - Make the accounting records of any company within the period, if necessary, queries these accounting records, reveals accounting errors and corrects these errors 1 - 2 - 4 - 12 - 15 - A - C -
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. 1 - 2 - 4 - 14 - A - C -
7 - Identify appropriate account from the Uniform Accounting Plan and make accounting records for any financial event or transaction. 1 - 2 - 4 - 14 - A - C -
8 - Prepare the balance sheet and income statement of any company, read those financial statements and interpret about company’s financial structure 1 - 2 - 4 - 14 - 15 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 12:Case Study 15:Problem Solving 14:Self Study
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
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

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 60
KisaSinav 1 15
Odev 1 10
KisaSinav 2 15
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 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Quiz 2 10 20
Assignment 1 10 10
Final examination 1 18 18
Toplam İş Yükü 159
Toplam İş Yükü /25(s) 6.36
Dersin AKTS Kredisi 6.36
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