Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

GULSEHIR VOCATIONAL SCHOOL OF SOCIAL SCIENCES / GİK 122 - İNSAN KAYNAKLARI YÖNETIMI

Code: GİK 122 Course Title: GENERAL ACCOUNTING Theoretical+Practice: 2+1 ECTS: 4
Year/Semester of Study 1 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department İNSAN KAYNAKLARI YÖNETIMI
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)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To give information about accounting information system and teach the process of 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-2 Human Resources Management uses the basic and current technical information.
PO-3 Develop solutions to the problems encountered using the techniques of Human Resource Management, it respects the recommendations of the problem by creating a team to share responsibility and undertake necessary for this purpose.
PO-4 Access to information related to Human Resource Management, yarayanlar?n? work selecting, understanding, interpretation, and learns to use the skills and lifelong learning by improving apply.
Examination
LO-2 Students will be able to order the accounting documents PO-3 Develop solutions to the problems encountered using the techniques of Human Resource Management, it respects the recommendations of the problem by creating a team to share responsibility and undertake necessary for this purpose.
PO-5 Human Resource Management-related data collection, processing, and publicizing the results of stages of the social, scientific, cultural and ethical values, act accordingly.
PO-11 Economics, business administration, marketing concepts and techniques of accounting knows.
Examination
LO-3 Students will be able to use accounting information system. PO-2 Human Resources Management uses the basic and current technical information.
PO-3 Develop solutions to the problems encountered using the techniques of Human Resource Management, it respects the recommendations of the problem by creating a team to share responsibility and undertake necessary for this purpose.
PO-4 Access to information related to Human Resource Management, yarayanlar?n? work selecting, understanding, interpretation, and learns to use the skills and lifelong learning by improving apply.
PO-5 Human Resource Management-related data collection, processing, and publicizing the results of stages of the social, scientific, cultural and ethical values, act accordingly.
PO-11 Economics, business administration, marketing concepts and techniques of accounting knows.
Examination
LO-4 Students will be able to record financial transactions in accounting books. PO-2 Human Resources Management uses the basic and current technical information.
PO-3 Develop solutions to the problems encountered using the techniques of Human Resource Management, it respects the recommendations of the problem by creating a team to share responsibility and undertake necessary for this purpose.
PO-4 Access to information related to Human Resource Management, yarayanlar?n? work selecting, understanding, interpretation, and learns to use the skills and lifelong learning by improving apply.
PO-5 Human Resource Management-related data collection, processing, and publicizing the results of stages of the social, scientific, cultural and ethical values, act accordingly.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

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 Description Method
2 Methods of accounting records and books Description Method
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 YILDIZ, Gülsevil, 2012, General Accounting 1, Detay Publishing House, Ankara.
2 SEVİLENGÜL Orhan, 1997, General Accounting, 6. Issue, Gazi Büro Bookshop, Ankara.
Required Course instruments and materials
[1] YILDIZ, Gülsevil, 2010, General Accounting 1, Detay Yayinlari, Ankara. [2] Sevilengül Orhan, 1997, General Accounting, 6. Issue, Gazi Büro Bookshop, Ankara [3] Özulucan Abitter, 2005, General Accounting Principles and Practices, Türkmen Bookshop, Istanbul,

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1
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

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 3 16 48
       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 2 7 14
final exam 1 1 1
0
0
Total work load; 120