Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | MARKETING | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | MEHMET ALİ PARLAK (maliparlak@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | MEHMET ALİ PARLAK, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to provide the students about basic accounting concepts and principles. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can know the concepts related to accounting. |
PO-11 Have an understanding of concepts, principles, theories and facts within the contexts of business, economics, accounting, law and management. |
Examination |
| LO-2 | Can make basic accounting records. |
PO-2 Describe, synthesize, analyze, interpret and evaluate data and information professionally. |
Examination |
| LO-3 | Can analyze basic financial statements. |
PO-11 Have an understanding of concepts, principles, theories and facts within the contexts of business, economics, accounting, law and management. |
Examination |
| LO-4 | Can edit basic financial statement |
PO-11 Have an understanding of concepts, principles, theories and facts within the contexts of business, economics, accounting, law and management. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Description and development of accounting. Basic accounting concepts and principles. The concept of balance sheet and basic accounting equation. The income statement. The concept of account and the effects of transactions on the accounts. Accounting plan, books and documents. Double-entry bookkeeping. An overview of accounting process. The ways of record on merchandise inventory account: Perpetual and periodic inventory methods. Accounts of value added tax. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Description and development of accounting | Expression / Question - Answer |
| 2 | Basic accounting concepts and principles | Expression / Question - Answer |
| 3 | The concept of balance sheet and basic accounting equation. | Expression / Question - Answer |
| 4 | The income statement | Expression / Question - Answer |
| 5 | Concept of account and the effects of transaction on the accounts. | Expression / Question - Answer |
| 6 | Accounting plan, books and documents. | Expression / Question - Answer |
| 7 | Double-entry bookkeeping | Expression / Question - Answer |
| 8 | mid-term exam | |
| 9 | An overview of accounting process | Expression / Question - Answer |
| 10 | The ways of record on merchandise inventory account. | Expression / Question - Answer |
| 11 | Perpetual and periodic inventory methods | Expression / Question - Answer |
| 12 | Accounts of value added tax | Expression / Question - Answer |
| 13 | Solution of accounting process case study | Expression / Question - Answer |
| 14 | Solution of accounting process case study | Expression / Question - Answer |
| 15 | Solution of accounting process case study | Expression / Question - Answer |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Sevilengül, O. (2016). Genel muhasebe, Ankara: Gazi Kitabevi. | |
| Required Course instruments and materials | ||
| Book. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 4 | 14 | 56 |
| Outside Class | |||
| a) Reading | 2 | 14 | 28 |
| b) Search in internet/Library | 0 | ||
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 1 | 2 | 2 |
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 4 | 4 | 16 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 4 | 4 | 16 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 120 | ||