CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Accounting Practices CMU202 SPRING 3+1 C 4
    Learning Outcomes
    1- Gain theoretical and practical knowledge in the field of accounting.
    2- Uses modern techniques, tools and information technologies required for applications related to accounting.
    3- Interprets, evaluates and analyzes data by using the basic knowledge and skills acquired in the field of accounting.
  • ECTS / WORKLOAD
  • ActivityPercentage

    (100)

    NumberTime (Hours)Total Workload (hours)
    Course Duration (Weeks x Course Hours)14456
    Classroom study (Pre-study, practice)14228
    Assignments0000
    Short-Term Exams (exam + preparation) 0000
    Midterm exams (exam + preparation)4011818
    Project0000
    Laboratory 0000
    Final exam (exam + preparation) 6011818
    0000
    Total Workload (hours)   120
    Total Workload (hours) / 30 (s)     4 ---- (4)
    ECTS Credit   4
  • Course Content
  • Week Topics Study Metarials
    1 Accounting process. R1: Muhasebe Uygulamaları, p.1-30
    2 Documents used in accounting and substitute invoices R1: Muhasebe Uygulamaları, p.31-41
    3 Keeping books on the basis of business account. R2: Bilgisayarlı Muhasebe, p.87
    4 Solving monographs on business account basis. R2: Bilgisayarlı Muhasebe, p.90-107
    5 Solving monographs on business account basis. R2: Bilgisayarlı Muhasebe, p.108-110
    6 Solving monographs on business account basis. R2: Bilgisayarlı Muhasebe, p.111-116
    7 Worker wage calculations. R2: Bilgisayarlı Muhasebe, p.118-136
    8 Current assets. R1: Muhasebe Uygulamaları, p.42-128
    9 Current assets. R1: Muhasebe Uygulamaları, p.42-128
    10 Fixed Assets. R1: Muhasebe Uygulamaları, p.129-191
    11 Fixed Assets. Foreign sources. R1: Muhasebe Uygulamaları, p.129-245
    12 Foreign sources. R1: Muhasebe Uygulamaları, p.230-245
    13 Own resources. R1: Muhasebe Uygulamaları, p.246-262
    14 Income statement accounts and Cost Accounts. R1: Muhasebe Uygulamaları, p.263-297
    Prerequisites -
    Language of Instruction Turkish
    Responsible Instructor. Eyyüp Karakaş
    Instructors -
    Assistants -
    Resources R1- Muhasebe Uygulamaları (Lecture Notes), Eyyüp KARAKAŞ, Çankırı 2021. R2- Bilgisayarlı Muhasebe, Eyyüp KARAKAŞ, Çankırı Karatekin Üniversitesi M.Y.O. Yayınları, Çankırı 2021.
    Supplementary Book AR1- Tekdüzen Hesap Planı, Eyyüp KARAKAŞ, Çankırı Karatekin Üniversitesi M.Y.O. Yayınları, Çankırı 2021.
    Goals It is aimed to arrange the books and documents that are required to be used legally and to make the end-of-period transactions of all businesses that hold books on the basis of business account and balance sheet.
    Content Organizing the legal books and documents that should be used legally from all businesses and making accounting records in the related books. Performing workers wage calculations and accounting records. Practicing the end of period transactions.
  • Program Learning Outcomes
  • Program Learning Outcomes Level of Contribution
    1 The students will be able to register the notebooks used in commercial life in accordance with the legislation process and rudiments. -
    2 They are enable to explain the features of the businesses which are active in commercial life. -
    3 They are enable to register the establishment, incorporation, period end transactions and liquidation of the companies. -
    4 They gain practical skills about office layout, and staff management -
    5 As an accountant, they follow the regulations and register according to the accounting standards. -
    6 They know, arrange, apply and keep the documents used in commercial life. -
    7 They practice vocational mathematics applications. -
    8 They know the terms about economy, finance, capital market and, foreign trade. -
    9 They are enable to make correspondence on computer with F keyboard and prepare charts. -
    10 They can use packet programs related with their work field. -
    11 They can collect data, transform them into series and evaluate the data results. -
    12 They can prepare a report about their work fields by using research, method and techniques. -
    13 They can make calculations related with tax and edit declarations. -
    14 They can make cost calculations and apply techniques of financial analysis. -
    15 They can explain the importance of professional ethics in business life. -
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