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
GMS 2009 GENERAL ACCOUNTING COMPULSORY 3 0 0 3

Offered By

Gastronomy and Culinary Arts

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF GÜMÜŞ

Offered to

Gastronomy and Culinary Arts

Course Objective

The basic aim of the accounting course is to ensure students to have knowledge about uniform accounting system and to know the accounts of enterprises that are being used. In addition, an additional aim of the accounting course is to give information with the help of examples about what the in-period accounting transactions carried out in enterprises are.

Learning Outcomes of the Course Unit

1   Will be able to define the uniform accounting system.
2   Will be able to explain basic concepts such as account, balance sheet, and income statement and so on.
3   Will be able to ascertain the information which is produced by the accounting information system.
4   Will be able to predict how the accounting records of in-period transactions in enterprises should be done.
5   Will be able to analyze the information which is produced by the accounting information system.

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 accounting course.
2 Information about business, the relationship between business environment and accounting, the information produced by the accounting and subjects related to content of accounting.
3 Basic information about Uniform accounting system.
4 Basic information about balance sheet and introduction to balance sheet accounts.
5 Cash and cash equivalents and securities
6 Receivables
7 Midterm Exam
8 Midterm Exam
9 Inventories, Fixed Assets
10 Short Term Liabilities, Long Term Liabilities
11 Equity
12 Basic information about income statement and introduction to income statement accounts. Income accounts
13 Cost and expense accounts
14 Cost and expense accounts
15 Final Exam
16 Final Exam

Recomended or Required Reading

1)Prof. Dr. Ümit ATAMAN, Genel Muhasebe, Türkmen Kitabevi.
2)Prof. Dr. Nergis TEK, Finansal Muhasebe, Birleşik Matbaacılık, Izmir 2007.
3)Prof. Dr. Ertuğrul ÇETINER, Genel Muhasebe (Teori ve Uygulama), Gazi Kitabevi
4)Prof. Dr. Ertuğrul ÇETINER, Konaklama Işletmelerinde Muhasebe Uygulamaları , 3. Baskı, Gazi Kitabevi, Ankara.

Planned Learning Activities and Teaching Methods

Face -to- Face. Lectures and case studies.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 VZ Vize
2 FN Final
3 BNS BNS VZ*0.40+FN * 0.60
4 BUT Bütünleme Notu
5 BBN Bütünleme Sonu Başarı Notu 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

Midterm % 40, Final % 60

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)

yusuf.gumus@deu.edu.tr

Office Hours

Friday 13:00 - 14:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 1 12
Preparation for midterm exam 1 4 4
Preparation for final exam 1 8 8
Preparing assignments 1 5 5
Preparing presentations 1 2 2
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 69

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.155
LO.255
LO.355
LO.455
LO.555

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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