Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH102 - ACCOUNTING AND TAX PRACTICES

Code: MUH102 Course Title: GENERAL ACCOUNTING II Theoretical+Practice: 3+1 ECTS: 5
Year/Semester of Study 1 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ZÜMRÜT ÇELEBİ (zumrutavci@nevsehir.edu.tr)
Name of Lecturer(s) MEHMET ALİ PARLAK,
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, accounts in Uniform Accounts Chart will be examined in detailed.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 can make basic accounting records. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
LO-2 can summarize the accounting process. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
LO-3 can perform year-end accounting procedures PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		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 Short Term Foreign Resource Accounts Expression / Question-Answer
2 Short Term Foreign Resource Accounts Expression / Question-Answer
3 Short Term Foreign Resource Accounts Expression / Question-Answer
4 Long Term Foreign Resource Accounts Expression / Question-Answer
5 Long Term Foreign Resource Accounts Expression / Question-Answer
6 Equity Accounts Expression / Question-Answer
7 Equity Accounts Expression / Question-Answer
8 mid-term exam
9 7/A and 7/B Cost Accounts Expression / Question-Answer
10 7/A and 7/B Cost Accounts Expression / Question-Answer
11 7/A and 7/B Cost Accounts Expression / Question-Answer
12 Term End Transactions Expression / Question-Answer
13 Term End Transactions Expression / Question-Answer
14 Monography I Expression / Question-Answer
15 Monography II Expression / Question-Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 LAZOL, İBRAHİM (2020) Genel Muhasebe (TMS/TFRS/BOBİ FRS AÇIKLAMALI), EKİN YAYINEVİ, 26. BASKI
2 Sevilengül, O. (2002). Genel Muhasebe (19. Baskı). Ankara: Gazi Kitabevi.
Required Course instruments and materials
The Uniform Chart of Accounts, Calculator

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) 4 14 56
Outside Class
       a) Reading 2 14 28
       b) Search in internet/Library 1 14 14
       c) Performance Project 1 8 8
       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 3 7 21
final exam 1 1 1
0
0
Total work load; 150