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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MVU 4002 ACCOUNTING 2 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

Izmir Vocational School BUREAU MANAGEMENT AND EXECUTIVE ASSISTANTSHIP 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 prepare balance sheet and income statement 4   Being able to understand accounting process. 5   Being able to keep records of liability and owners equity accounts.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Accounting process 2 Basic liability accounts and their recording procedures 3 Basic liability accounts and their recording procedures 4 Basic owners equity accounts and their recording procedures 5 Basic income and expense accounts 6 Preparing balance sheet 7 Mid-Term Exam 8 Mid-Term Exam 9 Basic cost accounts 10 Preparing income statement 11 Preparing post-closing trial balance 12 Closing of accounts 13 Preparing end-of-year balance sheet 14 Case studies

Recomended or Required Reading

Çözümlü 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