CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Introduction to Accounting CIS101 FALL 3+1 C 6
    Learning Outcomes
    1-Definition of Accounting by learning the history, learning of development and the importance commercial life.
    2-Learning Accounting registiration of procedures, records and documents,
    3-Learning the balance sheet and income statement and balance sheet principles of the basic equations
    4-Learning account for the concept of opening an account, the account to the rest of the account learning to be closed,
    5-Learning the balance sheet in fixed assets and returning the functioning of account rules and the related accounting registirations
  • ECTS / WORKLOAD
  • ActivityPercentage

    (100)

    NumberTime (Hours)Total Workload (hours)
    Course Duration (Weeks x Course Hours)14456
    Classroom study (Pre-study, practice)14684
    Assignments1011010
    Short-Term Exams (exam + preparation) 00200
    Midterm exams (exam + preparation)3012020
    Project0000
    Laboratory 0000
    Final exam (exam + preparation) 6012020
    0000
    Total Workload (hours)   190
    Total Workload (hours) / 30 (s)     6,33 ---- (6)
    ECTS Credit   6
  • Course Content
  • Week Topics Study Metarials
    1 Accounting and the basic information, concepts, basic financial statements: balance sheet, income statement. K1: Genel Muhasebe s.4-11
    2 Other financial statements, the concept of accounts, account planning and account planning encoding systems. K1: Genel Muhasebe s.12-23
    3 Accounting registiration and procedures, books and documents, single-sided recording procedures, double-sided registrations procedures, documents and receipts. K1: Genel Muhasebe s.24-31
    4 used in accounting books and documents, confirmation, storage times, the registration layout about information. K1: Genel Muhasebe s.34-38
    5 Balance sheet accounts, features, operation, asset accounts, returning assets. K1: Genel Muhasebe s.39-47
    6 continueing Assets a accounts; rotating and fixed assets, trade receivables, other receivables, financial fixed assets. K1: Genel Muhasebe s.48-62
    7 Tangible fixed assets. K1: Genel Muhasebe s.63-75
    8 Mid term test K1: Genel Muhasebe s.76-81
    9 Depreciation of fixed assets. K1: Genel Muhasebe s.82-88
    10 Source accounts, short-term loans, financial debts. K1: Genel Muhasebe s.89-97
    11 Trade payables, next month of income and expenses are incurred, long-term foreign sources. K1: Genel Muhasebe s.98-112
    12 Shareholders`` equity, unpaid capital, Profit-deficit. K1: Genel Muhasebe s.113-119
    13 Cost accounts, 7 / A and 7 / B options accounts. K1: Genel Muhasebe s.120-131
    14 Income statement accounts,of the monograph practice. K1: Genel Muhasebe s.134-146
    Prerequisites -
    Language of Instruction Turkish
    Responsible Öğr.Gör:Gönül Gül Ekşi
    Instructors -
    Assistants -
    Resources Genel Muhasebe / Prof.dr.Orhan Sevilengül
    Supplementary Book -
    Goals Teaching the concepts related to accounting, explaining the accounting process and teaching how to make accounting records
    Content Basic accounting concepts, accounting registration process
  • Program Learning Outcomes
  • Program Learning Outcomes Level of Contribution
    1 Being able to independently carry out a basic level study related to the field. -
    2 To have basic theoretical and applied knowledge supported by textbooks containing current information in the field, application tools and other resources based on the qualifications gained at secondary education level. 2
    3 Gaining the skills to use the basic theoretical and applied knowledge acquired in the field at an advanced education level in the same field or in a field at the same level. 3
    4 To be able to interpret and evaluate data, define and analyze problems, and develop solutions based on evidence, using the basic knowledge and skills acquired in the field. 4
    5 Being able to take responsibility as a team member to solve unforeseen complex problems encountered in applications related to the field. 5
    6 To be able to carry out activities for the development of the employees under his/her responsibility within the framework of a project. 1
    7 To be able to critically evaluate the basic level of knowledge and skills acquired in the field, to identify and meet learning needs. 1
    8 Ability to direct one`s education to an advanced level of education in the same field or to a profession of the same level -
    9 Gaining awareness of lifelong learning -
    10 He/she can convey his/her thoughts through written and verbal communication at the level of basic knowledge and skills related to his/her field. 5
    11 He/she can share his/her thoughts on the issues related to his/her field and solution suggestions for problems with experts and non-experts. -
    12 Be able to follow the information in the field and communicate with colleagues by using a foreign language at least at the A2 General Level of the European Language Portfolio. 3
    13 He/she can use information and communication technologies together with computer software at minimum European Computer License Basic Level required by his/her field. -
    14 Have sufficient awareness of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety. 3
    15 Has social, scientific, cultural and ethical values in the stages of collecting data related to her field, applying and announcing the results. -
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