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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MVU 4001 ACCOUNTING 1 COMPULSORY 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

BUREAU MANAGEMENT AND EXECUTIVE ASSISTANTSHIP Izmir Vocational School BUREAU MANAGEMENT AND EXECUTIVE ASSISTANTSHIP (Evening)

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 keep records of asset accounts.

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 Documents used in accounting 4 Books used in accounting and accounting recording system 5 Profession of accountant and certified public accountant 6 Principles of IFRS, TFRS, KOBI TFRS 7 Mid-Term Exam 8 Mid-Term Exam 9 The Uniform Chart of Accounts 10 Balance sheet: Current assets and fixed assets 11 Balance sheet: Liabilities and owners equity 12 Income statement 13 Basic asset accounts and their recording procedures 14 Basic asset accounts and their recording procedures

Recomended or Required Reading

Çözümlü Genel Muhasebe Problemleri Orhan Sevilengül, Gazi Kitabevi

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

None

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)

sefika.demirkan@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 12 12 Final 1 1 1 Mid-term 1 1 1 TOTAL WORKLOAD (hours) 72

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 PO.16 PO.17 PO.18 PO.19 PO.20 LO.1 1 1 LO.2 1 1 LO.3 1 LO.4 1 LO.5 1