Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | HEALTH TOURISM MANAGEMENT | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | İSA SERHAN CİHANGİR, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| General accounting comprehends the basic concept of accounting by including the most important issues of the accounting system. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | can know the basic concepts of accountancy. |
PO-44 Has the ability to analyze, interpret and evaluate information related to the field of accounting and tax applications. |
Examination Oral Examination Practice Exam |
| LO-2 | can dominate the accounting information system and can record accounting transactions in businesses. |
PO-5 Acquires academic ability at high level. PO-23 They use information technologies at the level required by the tourism field. |
Examination Oral Examination Presentation Performance Project |
| LO-3 | can know account opening and closing procedures, can make journal and general ledger records, can prepare temporary trial balance, final trial balance, balance sheet and income statement. |
PO-2 Mastered in basic sciences, problems with analytical thinking can quickly produce solutions.
PO-5 Acquires academic ability at high level. PO-44 Has the ability to analyze, interpret and evaluate information related to the field of accounting and tax applications. |
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| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| The general accounting course includes the most important aspects of accounting such as the two-sided registration system, accounting accounts, journal, big book, trial balance and income table | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Definition and functions of accountancy | question solution |
| 2 | Basic concepts of accounting | question solution |
| 3 | Account concept | question solution |
| 4 | Rules of procedure of balance sheet accounts and income statement accounts | question solution |
| 5 | Accounting process, uniform accounting plan | question solution |
| 6 | Off-balance calculations, journal, opening recording | question solution |
| 7 | The logic of journal entry | question solution |
| 8 | mid-term exam | |
| 9 | Accounting slips, big notebook, trial balance | question solution |
| 10 | Inventory transactions (in-accounting inventory, non-accounting inventory) | question solution |
| 11 | Continuous inventory method, intermittent inventory method | question solution |
| 12 | Valuation transactions, end of month VAT accrual recording | question solution |
| 13 | Preparation of income chart, preparation of exact trial | question solution |
| 14 | Depreciation, straight-line depreciation method | question solution |
| 15 | Deprecated corpuscles | question solution |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | • SEVİLENGÜL, O. Genel Muhasebe, Gazi Kitabevi, 15. Baskı, 2009 | |
| Required Course instruments and materials | ||
| book | ||
| 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 | 3 | 8 | 24 |
| b) Search in internet/Library | 3 | 7 | 21 |
| c) Performance Project | 3 | 2 | 6 |
| 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 | 3 | 4 | 12 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 4 | 12 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 120 | ||