Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

GULSEHIR VOCATIONAL SCHOOL OF SOCIAL SCIENCES / GBN113 - BANKING AND INSURANCE

Code: GBN113 Course Title: GENERAL ACCOUNTING Theoretical+Practice: 2+1 ECTS: 5
Year/Semester of Study 1 / Fall Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department BANKING AND INSURANCE
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer MEHMET UÇAR (mehmet.ucar@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 ensure recognize accounting information system and to bring them skill in recording accounting transactions in business.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Students will be able to determine the basic accounting concepts PO-2 2. Know how to apply the information which is gained by working interdisciplinary in banking and insurance sector.
PO-3 3. Use databases and other information resources by doing resource research in their field.
PO-4 4. Take actively part in intra-disciplinary and non-disciplinary teams individually.
PO-5 5. Know necessary information about banking profession both theoretically and practically.
Examination
LO-2 Students will be able to order the accounting documents PO-3 3. Use databases and other information resources by doing resource research in their field.
PO-5 5. Know necessary information about banking profession both theoretically and practically.
Examination
LO-3 Students will be able to use accounting information system. PO-2 2. Know how to apply the information which is gained by working interdisciplinary in banking and insurance sector.
PO-3 3. Use databases and other information resources by doing resource research in their field.
PO-4 4. Take actively part in intra-disciplinary and non-disciplinary teams individually.
PO-5 5. Know necessary information about banking profession both theoretically and practically.
Examination
LO-4 Students will be able to record financial transactions in accounting books. PO-2 2. Know how to apply the information which is gained by working interdisciplinary in banking and insurance sector.
PO-3 3. Use databases and other information resources by doing resource research in their field.
PO-4 4. Take actively part in intra-disciplinary and non-disciplinary teams individually.
PO-5 5. Know necessary information about banking profession both theoretically and practically.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Basic concepts and accounting system, balance accounts, Income statement accounts.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 General Information on Accounting and Conceptual Applications I Description Method
2 General Information on Accounting and Conceptual Applications II Description Method
3 Books Used in Accounting Description Method and Question-Reply
4 The Concept of Account and Accounts with Basic Financial Statements Sample Applications for Relationship I The concept of account and the functioning of accounts
5 The Concept of Account and Accounts with Basic Financial Statements Sample Applications for Relationship II Description Method and Question-Reply
6 Value Added Tax and Its Accounting Description Method and Sample Questions
7 Operation of balance sheet active accounts I Description Method and Sample Questions
8 mid-term exam
9 Operation of balance sheet active accounts II Description Method and Question-Reply
10 Operation of balance sheet liability accounts I Description Method and Question-Reply
11 Operation of balance sheet liability accounts II Description Method and Sample Questions
12 Operation of income statement expense accounts Description Method and Sample Questions
13 Operation of income statement revenue accounts Description Method and Sample Questions
14 Functioning of the Costs and expenses accounts Description Method and Sample Questions
15 Example applications Description Method and Sample Questions
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Abdioğlu, H. (2016). Uygulamalı Genel Muhasebe. Baskı, Bursa, Dora Basım Yayım Dağıtım, Eylül.
Required Course instruments and materials
Lecture notes, text 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 2 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 14 56
       b) Search in internet/Library 0
       c) Performance Project 0
       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 3 7 21
mid-term exam 1 1 1
Own study for final exam 4 7 28
final exam 2 1 2
0
0
Total work load; 150