Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | LOGISTICS | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | FERHAT CANLITEPE (ferhatcanlitepe@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | FERHAT CANLITEPE, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The aim of this course is to introduce basic accounting principles and concepts about how to record, classify and summarize financial events occurring in a company for a period and to show how the accounting flow process works within the framework of Uniform Accounting System. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Will be able to explain the conditions under which the substance of the operating account. |
PO-1 Construct the needed base for the subjects like management, economics, marketing, law, accounting and logistics |
Examination Presentation Term Paper |
| LO-2 | Will be able to keep records on the basis of the operating accounts on computer. |
PO-4 Work out a system or process by analysing in accordance with a defined target. PO-6 Use the data bases and other information resources by searching resources. |
Examination Oral Examination |
| LO-3 | Will be able to organize checks of businesses and bank cards. |
PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics. PO-3 Find solutions for logistics with appropriate analytical methods by using means of logistics knowledge. PO-7 Work effectively in interdisiplinary and nondisciplinary groups induvidually. |
Examination Presentation Term Paper |
| LO-4 | Will be able keep current account cards. |
PO-3 Find solutions for logistics with appropriate analytical methods by using means of logistics knowledge. |
Examination Presentation Term Paper |
| LO-5 | Will be able to calculate the product cost. |
PO-9 Know enough of the subjects like production planning, total quality management, puclic relations, entrepreneurship, foreign trade. |
Examination Performance Project Term Paper |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Accounting flow process; To describe the period-end transactions included. According to the Uniform Accounting System, to prepare basic financial statements by making records beginning of period, period and end of period transactions. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Merchandise account posting methods | Lecture and problem solutions |
| 2 | Spaced inventory methods | Lecture and problem solutions |
| 3 | Continuous inventory methods | Lecture and problem solutions |
| 4 | Value Added Tax (VAT) | Lecture and problem solutions |
| 5 | Deductible VAT and Calculated VAT accounts | Lecture and problem solutions |
| 6 | Case study solution | Problem solutions |
| 7 | Case study solution | Problem solutions |
| 8 | mid-term exam | |
| 9 | Short term foreign resource accounts | Lecture and problem solutions |
| 10 | Long-term foreign resource accounts | Lecture and problem solutions |
| 11 | Equity accounts | Lecture and problem solutions |
| 12 | 7 / A and 7 / B cost calculations | Lecture and problem solutions |
| 13 | Term end transactions | Lecture and problem solutions |
| 14 | Case study solution | Problem solutions |
| 15 | Case study solution | Problem solutions |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi kitabevi (Ankara) | |
| Required Course instruments and materials | ||
| The textbook, PowerPoint presentations, computer, projection device, the course grade. | ||
| 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 | 15 | 45 |
| Outside Class | |||
| a) Reading | 1 | 25 | 25 |
| b) Search in internet/Library | 2 | 5 | 10 |
| c) Performance Project | 1 | 2 | 2 |
| d) Prepare a workshop/Presentation/Report | 1 | 2 | 2 |
| e) Term paper/Project | 0 | ||
| Oral Examination | 1 | 10 | 10 |
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 5 | 4 | 20 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 2 | 2 | 4 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 120 | ||