Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İKT104 - ECONOMICS

Code: İKT104 Course Title: GENERAL ACCOUNTING II Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 1 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Compulsory
Department ECONOMICS
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer AHMET TANÇ (atanc@nevsehir.edu.tr)
Name of Lecturer(s) ŞÜKRAN GÜNGÖR TANÇ, ÖMER SERKAN GÜLAL,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The objective of this course is to provide the students about accounting processes for a merchandising enterprise and Uniform Accounting System. And also in this course, each account in Uniform Accounts Chart will be examined in detailed.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can recognize how Items in Uniform Account Chart work PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
LO-2 Prepare balance sheet and income statement. PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
LO-3 Be able to prepare detailed Income statement PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
LO-4 Can perform end of accounting priod process basicly PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Introduction of Uniform Account Chart. Preparing balance sheet and income statement.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Introduction of Uniform Account Chart Lecturing
2 Cash and Cash Equivalent Lecturing, exercises
3 Securities Lecturing, exercises
4 Accounts receivables Lecturing, exercises
5 Inventories Lecturing, exercises
6 Tangible assets Lecturing, exercises
7 Intangible assets Lecturing, exercises
8 mid-term exam
9 Accounts payable/Liabilities Lecturing, exercises
10 Shareholders’ Equity Lecturing, exercises
11 Income statement accounts Lecturing, exercises
12 Accounts of cost Lecturing, exercises
13 Solution of accounting process case study (1/3) Exercises, problem solutions
14 Solution of accounting process case study (2/3) Exercises, problem solutions
15 Solution of accounting process case study (3/3) Exercises, problem solutions
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Sevilengül, Orhan; Genel Muhasebe, 15. Baskı, Gazi Kitabevi, Ankara, 2011
2 Çaldağ, Yurdakul; Yıldız Ayanoğlu; Genel Muhasebe, 5. Baskı, Gazi Kitabevi, Ankara, 2008.
3 Örten, Remzi; Aydın Karapınar; Tekdüzen Muhasebe Sistemi İle Uyumlu Genel Muhasebe, 4. Baskı, Gazi Kitabevi, Ankara, 2007.
Required Course instruments and materials
Coursebooks and internet sources.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 2 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 1 4 4
       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 2 5 10
mid-term exam 2 1 2
Own study for final exam 2 5 10
final exam 2 1 2
0
0
Total work load; 126