Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | LOCAL GOVERNMENT | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | DİLEK ÇARDAK (dilekcardak@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-4 4- Conduct the actions for human resources and financial services of local governments. PO-5 5- Analyse the economic life and inner and outer environments of the enterprices. |
Examination |
| LO-2 | Students will be able to order the accounting documents |
PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-5 5- Analyse the economic life and inner and outer environments of the enterprices. |
Examination |
| LO-3 | Students will be able to use accounting information system. |
PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-5 5- Analyse the economic life and inner and outer environments of the enterprices. |
Examination |
| LO-4 | Students will be able to record financial transactions in accounting books. |
PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-5 5- Analyse the economic life and inner and outer environments of the enterprices. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Basic concepts and accounting system, balance accounts, Income statement accounts | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Definition and classification of accounting | Classification of accounting |
| 2 | Methods of accounting records and books | Methods of accounting records |
| 3 | Balance Sheet - Income statement - accounts and Accounts Classification | Description Method and Question-Reply |
| 4 | Uniform accountsplan scope of the accounts and operations | Description Method and Sample Questions |
| 5 | Balance sheet concept and the nature of consolidated balance sheet | Description Method and Question-Reply |
| 6 | Operation of balance sheet active accounts | Description Method and Sample Questions |
| 7 | Operation of balance sheet passive accounts | Description Method and Sample Questions |
| 8 | mid-term exam | |
| 9 | Income statement and the nature of income statement accounts | Description Method and Question-Reply |
| 10 | Operation of expense accounts of the income statement | Description Method and Question-Reply |
| 11 | Operation of income accounts of the income statement | Description Method and Sample Questions |
| 12 | The distinction between cost and periodic expense accounts | Description Method and Sample Questions |
| 13 | The functioning of cost accounting | Description Method and Sample Questions |
| 14 | Functioning of the Activities and financing costs accounts | Description Method and Sample Questions |
| 15 | Functioning of the Costs and expenses accounts | Description Method and Sample Questions |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi kitabevi (Ankara) | |
| 2 | Prof. Dr. Yıldız Ayanoğlu, Kolay Muhasebe, Gazi Kitabevi (Ankara) | |
| 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 | 1 | 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 | 1 | 14 | 14 |
| 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 | 2 | 7 | 14 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 6 | 18 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 90 | ||