Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / PAY120 - MARKETING

Code: PAY120 Course Title: GENERAL ACCOUNTING Theoretical+Practice: 3+1 ECTS: 4
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

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