|
Week
|
Topics
|
Study Metarials
|
|
1
|
Definition of accounting, functions, objectives, historical development
|
R1-Part 1
|
|
2
|
Basic concepts of accounting, generally accepted accounting principles
|
R1-Part 1
|
|
3
|
The concept of account and uniform accounting system, accounting methods
|
R1-Part 2
|
|
4
|
Double-entry method and accounting process, period-inventory and inventory process, period-balance sheet and opening record, journal book, general ledger, end-of-period accounting operations
|
R1-Part 3
|
|
5
|
Analysis and operation of balance sheet accounts and their properties (Current assets, cash and cash equivalents, marketable securities, trade receivables, other receivables, inventories, expenses for the coming months and accruals, other current assets)
|
R1-Part 4
|
|
6
|
Fixed assets (trade receivables, other receivables, financial fixed assets, tangible fixed assets, intangible fixed assets, subject to depreciation in fixed assets)
|
R1-Part 4
|
|
7
|
Short-term liabilities (financial liabilities, trade payables, other payables, advances received, taxes and liabilities to be paid, provisions for debts and expenses, income and expense accruals for the following months)
|
R1-Part 4
|
|
8
|
Long-term liabilities, equity, paid-in capital, capital reserves, profit reserves
|
R1-Part 4
|
|
9
|
Retained earnings - net profit / (loss) for the period
|
R1-Part 4
|
|
10
|
Investigation of income statement accounts and their properties (gross sales, sales discounts, cost of sales, operating expenses, ordinary income and profits-losses from other activities)
|
R1-Part 5
|
|
11
|
Examining the cost accounts and their properties
|
R1-Part 6
|
|
12
|
Examination of cost accounts and their properties
Cost calculations in option 7B
|
R1-Part 6
|
|
13
|
Books and documents used in accounting
invoice, bill of expense, receipt of product, receipt of self-employment)
|
R1-Part 7
|
|
14
|
Solved applications
|
R1-Part 8
|
|
Prerequisites
|
-
|
|
Language of Instruction
|
Turkish
|
|
Responsible
|
Öğr. Gör. Tuba YILMAZ
|
|
Instructors
|
-
|
|
Assistants
|
-
|
|
Resources
|
R1: Özçelik, İ., Avder, E. (2009). Genel Muhasebe ve Tekdüzen Hesap Planı Uygulama Örnekleri. (1. Baskı). Murathan Yayınevi, Trabzon.
R2: Kaygusuz, S., & Aslan, Ü., Kepçe, N. (2014). Genel Muhasebe 1. (3. Baskı). Anadolu Üniversitesi Açıköğretim Yayınları, Eskişehir.
|
|
Supplementary Book
|
SR1: Şimşek, S. (2020). Tek Düzen Hesap Planı. (1. Baskı). Tilki Kitap Yayınevi, İstanbul.
SR2: Sayım, F. (2020). Pratik Muhasebe Yaklaşımı Genel Muhasebe. (3. Baskı). Seçkin Yayıncılık, Ankara.
|
|
Goals
|
With this course; to gain knowledge and skills related to accounting and financial transactions.
|
|
Content
|
Basic concepts and accounting system, accounting system, accounting procedures in accounting, unilateral registration, bilateral registration, current assets, fixed assets, balance sheet, accounting procedures documents used in accounting documents in tax procedure law, documents in Turkish Commercial Code, other documents , notebooks: journal, big notebook, business notebook, self-employed notebook and other notebooks.
|
|
Program Learning Outcomes |
Level of Contribution |
|
1
|
Have good knowledge of Turkish language usage. Reads, understands, prepares and presents Turkish official and technical documents.
|
-
|
|
2
|
Use foreign language correctly. Reads and understands the technical documents written in a foreign language required by his / her professional field and establishes written and oral communication using the foreign language required by his / her field.
|
-
|
|
3
|
Uses office technologies and computer programs effectively for different purposes.
|
4
|
|
4
|
Republic of Turkey wins accurate information about the history and the Kemalist thought; Thinks in line with Atatürk`s principles and revolutions.
|
4
|
|
5
|
Makes the basic mathematical and scientific calculations required by the professional field.
|
5
|
|
6
|
Uses the ability to communicate effectively with the manager, employees and the environment.
|
3
|
|
7
|
Do the correspondence of the office and the manager.
|
3
|
|
8
|
Performs the filing system according to the technique.
|
5
|
|
9
|
Be polite in making appointments and accepting visitors.
|
-
|
|
10
|
Knows the rules of protocol to be followed in his office and applies them.
|
-
|
|
11
|
Assists the manager in the management and organization of the office.
|
4
|
|
12
|
Recognize the basic concepts and documents related to accounting.
|
5
|
|
13
|
Acts in accordance with total quality understanding, makes teamwork.
|
-
|
|
14
|
Learn the basic concepts of law, have basic knowledge of law.
|
4
|
|
15
|
Learns the basic concepts of business management.
|
5
|