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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS GMH 4000 GENERAL ACCOUNTING ELECTIVE 3 1 0 4

Offered By

Izmir Vocational School

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR RUKIYE ŞEBNEM YAŞAR

Offered to

Marketing Marketing Izmir Vocational School

Course Objective

The aim of this course is to provide students with basic knowledge and skill of fundamental concepts of accounting and rules of keeping accounting records in business.

Learning Outcomes of the Course Unit

1   Being able to explain fundamental accounting concepts. 2   Being able to understand fundamental financial statements 3   Being able to keep accounting records. 4   Being able to understand accounting process. 5   Being able to process journal voucher entries.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 General information about the business, accounting and importance of accounting. 2 Documents used in accounting 3 Books used in accounting and accounting recording system 4 Profession of accountant and certified public accountant 5 Principles of IFRS, TFRS, KOBI TFRS 6 The Uniform Chart of Accounts 7 Mid-Term Exam 8 Mid-Term Exam 9 Basic asset accounts and their recording procedures 10 Basic liability accounts and their recording procedures 11 Basic income statement accounts and cost accounts and their recording procedures 12 Preparing post-closing trial balance 13 Closing of accounts 14 Preparing end-of-year balance sheet

Recomended or Required Reading

Finansal Muhasebe, Süleyman Yükçü.Altın Nokta Yayınevi. Çözümlü Genel Muhasebe Problemleri, Orhan Sevilengül, Gazi Kitabevi, 2010

Planned Learning Activities and Teaching Methods

1. Lecturing 2. Problem solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

Learning outcomes will be assessed by mid-term and final exams.

Assessment Criteria

Mid-Term Exam and Final Exam

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

hayal.ceylan@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Tutorials 12 1 12 Preparation before/after weekly lectures 12 2 24 Preparation for Mid-term Exam 1 8 8 Preparation for Final Exam 1 12 12 Final 1 1 1 Mid-term 1 1 1 TOTAL WORKLOAD (hours) 94

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 1 LO.2 1 1 LO.3 1 LO.4 1 LO.5 1 1