COURSE UNIT TITLE

: GENERAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
UBY 2009 GENERAL ACCOUNTING COMPULSORY 3 0 0 3

Offered By

School of Applied Sciences

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSISTANT PROFESSOR HAKAN ÖZKAYA

Offered to

Tourism and Hotel Management
Gastronomy And Culinary Arts
Tourism Management

Course Objective

Studying of current assets, fixed assets, short term liabilities, long term liabilities and owners equity accounts in the framework of Uniform Chart of Accounts.

Learning Outcomes of the Course Unit

1   Position accounting in a business functions
2   Explain the basic accounting equation
3   Being familiar with accounting documents
4   Know basic financial statements
5   Record accounting transactions

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Definition, Functions and Fundamental Concepts of Accounting
2 Accounting Equation
3 Accounting Process and Documentation
4 Account Concept
5 Uniform Chart of Accounts and Basic Financial Tables
6 Accounting Transactions Regarding Inventories (Periodic Inventory System)
7 Mid-term Exams
8 Mid-term Exams
9 Accounting Transactions Regarding Inventories (Continious Inventory System)
10 Liquid Assets: Cash, Cheques Received and Banks
11 Liquid Assets: Cash, Cheques Given and Other Liquid Assets
12 Short Term Marketable Securities and Financial Assets
13 Trade Receivables
14 Other Receivables
15 Final Exam
16 Final Exam

Recomended or Required Reading

Nalan Akdoğan ve Orhan Sevilengül. Muhasebe, Tekdüzen Muhasebe Sistemi Uygulaması, 2000
Yüksel Koç Yalkın, Genel Muhasebe, 2010
Süleyman Yükçü, Finansal Muhasebe, 2010
Nergis Tek, Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, Birleşik Matbaacılık, Izmir, Mart 2011
Şevket Sayın ve Yasemin Yeğinboy, Muhasebe, 2005

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FIN FINAL EXAM
3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

Students must be present on time.
Students must follow the rules of the class and the school.
Students must attend the classes regularly.

Contact Details for the Lecturer(s)

hakan.ozkaya@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
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

PO/LO
LO.1
LO.2
LO.3
LO.4
LO.5

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

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