COURSE UNIT TITLE

: ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4000 ACCOUNTING ELECTIVE 3 0 0 3

Offered By

Izmir Vocational School

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR RUKIYE ŞEBNEM YAŞAR

Offered to

HEALTH INSTITUTIONS MANAGEMENT (Evening)
TOURISM AND HOSPITALITY MANAGEMENT (Evening)
TOURISM AND HOSPITALITY MANAGEMENT
LOCAL ADMINISTRATIONS (Evening)
HEALTH INSTITUTIONS MANAGEMENT
Izmir Vocational School
LOCAL ADMINISTRATIONS

Course Objective

The aim of this course is to provide students with basic knowledge of fundamental concepts of accounting, commercial documents 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 describe fundamental principles of accounting.
3   Being able to understand fundamental financial statements.
4   Being able to describe basic commercial documents.
5   Being able to understand accounting process.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concept of accounting. Functions of accounting
2 Fundamental principles of accounting
3 Calculation of VAT. Basic commercial documents: Receipt
4 Basic commercial documents: Freelance invoice
5 Basic commercial documents: Invoice, Types of invoice, Delivery note
6 Basic commercial documents: Expense voucher, Producer receipt, In- house list
7 Mid-Term Exam
8 Mid-Term Exam
9 Concept of account
10 Concept of account
11 Bookkeeping principles
12 Preparing balance sheet. Current assets
13 Fixed assets
14 Liabilities and owners equity

Recomended or Required Reading

Textbook: Asst. Prof..Dr.Funda DIRIL
Suplementary Books: UFRS Uygulamaları, Cemal ELITAŞ(Kasım2011-Hipotez yayınları),Uygulamalı Muhasebe Kayıt Rehberi, Koray ATEŞ(Mayıs 2012)
Materials: Lecture notes, Presentations.

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


Assessment Criteria

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

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)

funda.diril@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
Preparation before/after weekly lectures 12 1 12
Preparation for Mid-term Exam 1 10 10
Preparation for Final Exam 1 10 10
other works 1 5 5
Final 1 1 1
Mid-term 1 1 1
TOTAL WORKLOAD (hours) 75

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18
LO.11
LO.21
LO.31
LO.41
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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