Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | BANKING AND FINANCE | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | AHMET TANÇ (atanc@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to gain knowledge about process style and usage aim of each accounts in Uniform Accounting Chart. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | can explain the basics of accounting concenpts 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 | Student can 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 |
| LO-3 | Can perform the period ending transactions on accounting. |
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 |
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| Course Contents | ||
| Operations concerning with qualifications and processing of each account in Uniform Account Chart. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | CASH AND CASH EQUIVALENTS | Lecturing |
| 2 | CASH AND CASH EQUIVALENTS | Lecturing |
| 3 | SECURITIES | Lecturing |
| 4 | SECURITIES | Lecturing and problem solving |
| 5 | TRADE RECEIVABLE | Lecturing |
| 6 | OTHER COMMERCIAL RECEIVABLES | Lecturing |
| 7 | INVENTORIES | Lecturing |
| 8 | mid-term exam | |
| 9 | Accounting Process. | Lecturing |
| 10 | TANGIBLE FIXED ASSETS | Lecturing and problem solving |
| 11 | INTANGIBLE FIXED and ASSETS SPECIAL AMORTIZABLE ASSE | Applications and examples related to the valuation methods |
| 12 | Term split accounts FINANCIAL LIABILITIES | Lecturing and problem solving |
| 13 | TRADE PAYABLES | Problem solving |
| 14 | EQUITY ACCOUNTS | Problem solving |
| 15 | PROFIT/LOSS ACCOUNTS AND COST ACCOUNTS | Problem solving |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Sevilengül, Orhan, Genel Muhasebe, Gazi Kitabevi, 18.Baskı, Ankara, 2016 | |
| 2 | Bayazıtlı, Ercan, Orhan Çelik, Kadir Gürdal, Genel Muhasebe, 2. Baskı, Siyasal Kitabevi, Ankara, 2016 | |
| Required Course instruments and materials | ||
| Coursebooks and internet sources | ||
| 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 | 5 | 7 | 35 |
| 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 | 4 | 7 | 28 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 121 | ||