| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to explain basic accounting concepts and principles. |
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
|
Examination
|
| LO-2 |
Be able to perform basic accounting records. |
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
|
Examination
|
| LO-3 |
Be able to summarize the accounting process. |
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
|
Examination
|
| LO-4 |
Be able to prepare balance sheet and income statement. |
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
|
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. |
Lecturing, 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 |
Lecturing |
| 10 |
The ways of record on merchandise inventory account. |
Exercises, problem solutions |
| 11 |
Perpetual and periodic inventory methods |
Lecturing, exercises, problem solutions |
| 12 |
Accounts of value added tax |
Lecturing, exercises, problem solutions |
| 13 |
Solution of accounting process case study |
Lecturing, exercises, problem solutions |
| 14 |
Solution of accounting process case study |
Problem solutions |
| 15 |
Solution of accounting process case study |
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. |
| 3 |
Çözümlü Genel Muhasebe Uygulamaları, Editör: Rıdvan Bayırlı, 2. Baskı, Gazi Kitabevi, Ankara, 2011 |
| Required Course instruments and materials |
| textbook and article. |
