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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
İNTRODUCTİON TO ACCOUNTİNG SBF 121 1 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi ŞULE YILDIZ
Dersi Verenler Dr.Öğr.Üyesi ŞULE YILDIZ
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı
This course is continuity of Financial Accounting I. At the end of this course students will have knowledge about peraparation of financial statements in a firm.
Dersin İçeriği
This course is continuity of Financial Accounting I. At the end of this course students will have knowledge about peraparation of financial statements in a firm.
1) To understand of importance accounting department for the top management in a firm structure,
2)To understand the nature of assets liabilities, prerpare the balance sheet and incoma statement,
3)To understandt the position and relations of accounting systems connection with MIS.
4) To understand accounting fraud and incorrect entries and to understand how to correct them.

Deposits and pre-payments tracnsaction, preparing of wage slips, depreciation of non-current 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 - 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 - 12 - 15 - 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 - 12 - 15 - A - C -
3 - Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. 1 - 2 - 4 - 12 - 15 - 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 - 12 - 15 - 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 - 12 - 15 - A - C -
7 - 1 - 2 - 4 - 12 - 15 - A - C -
8 - 1 - 2 - 4 - 12 - 15 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 12:Case Study 15:Problem Solving
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 the basic equation of accounting
2 Account concept and their working rules
3 Accounting Flow and Recording Materials
4 General Accepted Accounting Principles, Turkish Unıform Chart of Account
5 Cash Transactions and securities transaction in accounting
6 Inventory transaction and value add tex transaction
7 Prepayment and deposit transaction
8 Calculation and journalising tha wages
9 Mid-term exam
10 Non-current assets and depreciation
11 closing the revenues and expenses account
12 Case study
13 Case study
14 Case study

Kaynaklar

Ders Notu
Ders Kaynakları Sevilengül, Orhan (2003), Genel Muhasebe, Gazi Kitabevi, 11.Baskı, Ankara
Yalkın, Yüksel Koç (2001), Genel Muhasebe-İlkeler Uygulamalar, 12.Baskı, Turhan Kitabevi, Ankara.
Akdoğan, Nalan ve Orhan Sevilengül (2003),Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara.
Örten, Remzi (2003), Genel Muhasebe, 3.Baskı, Gazi Üniv.İ.İ.B.F. Yayınları, Ankara.
Küçüksavaş, Nihat (2000), Genel Muhasebe, Beta Yayınları, İstanbul.
Lazol, İbrahim, Genel Muhasebe, Ekin Kitabevi, Bursa

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

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

AKTS - İş Yükü

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