Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS ADMINISTRATION (MASTER'S DEGREE PROGRAMME WITHOUT THESIS) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | EDA KÖSE (edakose@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| 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 | Knows that how Items in Uniform Account Chart work |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. |
Examination |
| LO-2 | Be able to prepare balance sheet and income statement. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. |
Examination |
| LO-3 | Be able to interpret and summirize financial statements. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. |
Examination |
| LO-4 | Be able to make end of accounting process. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| 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 |
| 3 | Securities | Lecturing |
| 4 | Accounts receivables | Lecturing |
| 5 | Inventories | Lecturing |
| 6 | Tangible assets | Lecturing |
| 7 | Intangible assets | Lecturing |
| 8 | mid-term exam | |
| 9 | Accounts payable/Liabilities | Lecturing |
| 10 | Shareholders’ Equity | Lecturing |
| 11 | Income statement accounts | Lecturing |
| 12 | Accounts of cost | Lecturing |
| 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 | Genel Muhasebe, Editör: Fatih Coşkun Ertaş, Lisans Yayıncılık, İstanbul, 2010. | |
| 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 | 5 | 14 | 70 |
| b) Search in internet/Library | 2 | 14 | 28 |
| 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 | 7 | 14 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 179 | ||