Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

GULSEHIR VOCATIONAL SCHOOL OF SOCIAL SCIENCES / GLOJ209 - LOGISTICS

Code: GLOJ209 Course Title: GENERAL ACCOUNTING I Theoretical+Practice: 2+1 ECTS: 4
Year/Semester of Study 2 / Fall Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department LOGISTICS
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer FERHAT CANLITEPE (ferhatcanlitepe@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The aim of this course is to introduce basic accounting principles and concepts about how to record, classify and summarize financial events occurring in a company for a period and to show how the accounting flow process works within the framework of Uniform Accounting System.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Will able to describe the basic concepts of accounting. PO-1 Construct the needed base for the subjects like management, economics, marketing, law, accounting and logistics
PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics.
Examination
LO-2 Will able to use accounting package. PO-1 Construct the needed base for the subjects like management, economics, marketing, law, accounting and logistics
PO-6 Use the data bases and other information resources by searching resources.
Examination
Performance Project
LO-3 Will able to keep business book. PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics.
PO-3 Find solutions for logistics with appropriate analytical methods by using means of logistics knowledge.
Examination
Performance Project
LO-4 Will able to evaluate field information together with the accounting information. PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics.
PO-6 Use the data bases and other information resources by searching resources.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Defining the place of accounting in business functions; accounting flow process; to describe the entity's assets and resources (except for the period-end transactions). According to the Uniform Accounting System to save the period transactions.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Definition of accounting, assets and resources of the business Description method,Questions-answers
2 Basic accounting equation and financial statements Description method,Questions-answers
3 Computerisation of accounting systems Balance sheet and income statement
4 Account concept Description method,Questions-answers
5 How accounts work Description method,Questions-answers
6 Example applications Description method,Questions-answers
7 Example applications Description method,Questions-answers
8 mid-term exam
9 The nature of the balance sheet and balance sheet accounts Description method,Questions-answers
10 Current Asset Accounts Description method,Questions-answers
11 Fixed assets accounts Description method,Questions-answers
12 Income statement and the nature of income statement accounts Description method,Questions-answers
13 Operation of income accounts Description method,Questions-answers
14 Operation of expense accounts Description method,Questions-answers
15 Example applications Description method,Questions-answers
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi kitabevi (Ankara)
2 Prof. Dr. Yıldız Ayanoğlu, Kolay Muhasebe, Gazi Kitabevi (Ankara)
Required Course instruments and materials

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) 3 14 42
Outside Class
       a) Reading 4 7 28
       b) Search in internet/Library 5 2 10
       c) Performance Project 4 5 20
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 2 5 10
mid-term exam 1 1 1
Own study for final exam 2 4 8
final exam 1 1 1
0
0
Total work load; 120