CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Introduction to Accounting TUR107 FALL 2+2 C 5
    Learning Outcomes
    1-Explains the basic concepts of accounting.
    2-Prepares financial statements by complying with chart of accounts principles
    3-Explains the books and documents used in the business
  • ECTS / WORKLOAD
  • ActivityPercentage

    (100)

    NumberTime (Hours)Total Workload (hours)
    Course Duration (Weeks x Course Hours)14456
    Classroom study (Pre-study, practice)14228
    Assignments1011010
    Short-Term Exams (exam + preparation) 1011010
    Midterm exams (exam + preparation)3012020
    Project0000
    Laboratory 0000
    Final exam (exam + preparation) 5013030
    Other 0000
    Total Workload (hours)   154
    Total Workload (hours) / 30 (s)     5,13 ---- (5)
    ECTS Credit   5
  • Course Content
  • Week Topics Study Metarials
    1 The Definition, Functions and Types of Accounting R1- Chapter 1
    2 Basic Concepts of Accounting R1- Chapter 1
    3 Some Concepts Related to General Accounting R1- Chapter 1
    4 Documents and Books Used in Accounting R1- Chapter 1 and Chapter 4
    5 Accounts and Chart of Accounts R1- Chapter 2
    6 Active Accounts (Current Assets) R1- Chapter 6 R2- Chapter 4 and Chapter 8
    7 Active Accounts (Fixed Assets) R1- Chapter 6 R2- Chapter 10 and Chapter 11
    8 Midterm exams
    9 Income Accounts R1- Chapter 8
    10 Passive Accounts (Short Term Debts) R1- Chapter 6 R2- Chapter 13
    11 Passive Accounts (Equity Capital) R1- Chapter 6 R2- Chapter 17
    12 Financial Statement Principles R1- Chapter 2
    13 Balance R1- Chapter 2 R2- Chapter 1
    14 Term End Transactions R1- Chapter 11
    15 General Evaluation and Closing
    Prerequisites There is no prerequisite for this course
    Language of Instruction Turkish
    Coordinator Dr. Lecturer Hüseyin ÖZDEMİR
    Instructors

    1-)Doktor Öğretim Üyesi Hüseyin Özdemir

    Assistants Lecturers of the department
    Resources R1. Abdioğlu, H. (2016). Uygulamalı temel muhasebe. (2.Baskı). Dora Basım Yayın, Bursa.
    R2. Gökgöz, A. (2016). Çözümlü genel muhasebe problemleri. (1. Baskı). Ekin Yayınevi, Bursa.
    Supplementary Book AR1. . Öndeş, T. (ed.).(2012). Genel muhasebe. Atatürk Üniversitesi Açıköğretim Fakültesi Yayınları, Erzurum.
    Goals It is aimed to students learn basic information, documents and records related in tourism business accounting system
    Content The content of the course that will be taught as online education with students, Definition of Accounting, Functions and Types of Accounting, Basic Concepts of Accounting, Some Concepts Related to General Accounting, Documents and Books Used in Accounting, Accounts and Chart of Accounts, Active Accounts (Current Assets), Active Accounts (Fixed Assets), Income Accounts, Liabilities Accounts (Short Term Liabilities), Liabilities Accounts (Equity), Financial Statement Principles, Balance Sheet and Term End Transactions will be covered.
  • Program Learning Outcomes
  • Program Learning Outcomes Level of Contribution
    1 Possess comprehensive and systematic knowledge about concepts, theories, principles and facts related to tourism. -
    2 Possess information about basic concepts, theories, principles and facts in business, economics and law. -
    3 Possess information about structure, functioning and the importance of country development of the tourism sector. -
    4 Understands the management and marketing strategies in the field of tourism management. strategies for the management and marketing of tourism management. -
    5 Possess practical and theoretical information that are required to effectively manage the tourism businesses (Accommodation, food and beverage, travel, recreation). -
    6 Possess comprehensive and systematic knowledge about alternative types of tourism. -
    7 Uses effectively basic computer usage information with communication technology and automation systems used in tourism business. -
    8 Possess information about basic knowledge of law with basic knowledge of law related to tourism businesses. He/she knows and implements legal regulations and professional standards for the tourist area. -
    9 Possess basic knowledge of documentary and accounting systems related with tourism businesses. Apprehend the ability to apply basic mathematical knowledge in business. 5
    10 Possess information about financial analysis skills related to tourism businesses (Accommodation, food and beverage, travel, recreation). 5
    11 Possess detailed information about World and Turkey`s tourism geography. He/she has detailed information and he/she analyzes culture, history, religion and art of civilizations who lived in Turkey. -
    12 Possess at least one foreign language at least at at the level of European Language Portfolio B1 knows. -
    13 Possess self-learning and lifelong learning awareness and he/she has the appropriate behavior about individual and team work. 4
    14 Possess basic knowledge about the tourism sector specific research methods. He/she defines in the professional sense information and data and identify, synthesize, analyze, comments and evaluate. 4
    15 Possess the qualifications written and oral communication. He/she apprehends to share information and ideas with others in writing and verbally about the area. 5
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