| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to explain basic accounting concepts and principles. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-2 |
Be able to conduct basic accounting records. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-3 |
Be able to summarize the accounting process. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-4 |
Be able to prepare balance sheet and income statement. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
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 |
Lecturing |
| 2 |
Basic accounting concepts and principles |
Lecturing |
| 3 |
The concept of balance sheet and basic accounting equation. |
Basic accounting equation exercises |
| 4 |
The income statement |
Lecturing and problem solutions |
| 5 |
Concept of account and the effects of transaction on the accounts. |
Lecturing |
| 6 |
Accounting plan, books and documents. |
Lecturing |
| 7 |
Double-entry bookkeeping |
Lecturing, exercises, problem solutions |
| 8 |
mid-term exam |
|
| 9 |
An overview of accounting process |
Lecturing |
| 10 |
The ways of record on merchandise inventory account. |
Exercises, problem solutions |
| 11 |
Perpetual and periodic inventory methods |
Lecturing, exercises, problem solutions |
| 12 |
Accounts of value added tax |
Lecturing, exercises, problem solutions |
| 13 |
Solution of accounting process case study |
Lecturing, exercises, problem solutions |
| 14 |
Solution of accounting process case study |
Problem solutions |
| 15 |
Solution of accounting process case study |
Problem solutions |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Çözümlü Genel Muhasebe Uygulamaları, Editör: Rıdvan Bayırlı, 2. Baskı, Gazi Kitabevi, Ankara, 2011 |
| 2 |
Sevilengül, Orhan; Genel Muhasebe, 15. Baskı, Gazi Kitabevi, Ankara, 2009 |
| 3 |
Pandemi Dönemi Temel Ders Kitabı: Genel Muhasebe 1, Anadolu Üniversitesi Açıköğretim Fakültesi Yayınları, Yazarlar: Sait Yüksel KAYGUSUZ, Ümmühan ASLAN, Nazlı KEPÇE. |
| Required Course instruments and materials |
| Coursebooks and ?nternet sources. |
