| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to explain basic accounting concepts and principles. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment
|
Examination
|
| LO-2 |
Be able to summarize the accounting process. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment
|
Examination
|
| LO-3 |
Be able to perform basic accounting records. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment
|
Examination
|
| LO-4 |
Be able to prepare balance sheet and income statement. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment
|
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 |
Accounting process case study question |
| 10 |
An overview of accounting process |
Lecturing |
| 11 |
The ways of record on merchandise inventory account. |
Lecturing, exercises, problem solutions |
| 12 |
Perpetual and periodic inventory methods |
Lecturing, exercises, problem solutions |
| 13 |
Accounts of value added tax |
Lecturing, exercises, problem solutions |
| 14 |
Solution of accounting process case study (1/2) |
Problem solutions |
| 15 |
Solution of accounting process case study (2/2) |
Problem solutions |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Genel Muhasebe, Editör: Fatih Coşkun Ertaş, Lisans Yayıncılık, İstanbul, 2010. |
| 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. |
