| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to explain basic accounting concepts and principles. |
PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
|
Examination
|
| LO-2 |
Be able to conduct basic accounting records. |
PO-19 Uses contemporary methods and technologies of business administration, especially information technologies and analytical thinking.
|
Examination
|
| LO-3 |
Be able to summarize the accounting process. |
PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
|
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. |
Basic accounting equation 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 |
• Genel Muhasebe, Orhan SEVİLENGÜL, Gazi Kitabevi, Ankara, 2013 |
| 2 |
Genel Muhasebe 1 Temel Bilgiler, Ahmet DOĞAN, Netform Matbacılık, 10. Baskı, Kayseri, 2021 |
| Required Course instruments and materials |
|
