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

ASSOCIATE PROFESSOR HAKAN ÖZKAYA

Offered to

Tourism and Hotel Management
Gastronomy And Culinary Arts
Tourism Management

Course Objective

Studying of accounting documents, accounting cycle and 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   Recognizing basic business transactions and concepts
2   Explaining the accounting equation
3   Recognizing accounting books and documents
4   Recognizing the basic financial statements
5   Recording business transactions

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Definition and Functions of Accounting
2 Basic Concepts of Accounting
3 Balance Sheet and Accounting Equation
4 Account Concept and Uniform Chart of Accounts
5 Journal and General Ledger Recording Rules of Financial Transactions
6 Buying and Selling Commercial Goods (Perpetual Inventory)
7 Mid-term Exams
8 Mid-term Exams
9 Liquid Assets: Checks Received, Checks Issued, and Payment Orders
10 Trade Receivables-Trade Payables
11 Banks, Bank Loans
12 Value-added tax
13 Commercial Goods Return-Discount (Perpetual Inventory)
14 Year-end Closing Records
15 Final Exam
16 Final Exam

Recomended or Required Reading

Finansal Muhasebe, Zekeriya Emre Erkal, Istanbul Üniversitesi Açık ve Uzaktan Eğitim Fakültesi
Genel Muhasebe, Ercan Beyazıtlı, Siyasal Kitabevi
Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi
Genel Muhasebe, Süleyman Yükçü, Altın Nokta Basım
Genel Muhasebe, Turan Öndeş, Atatürk Üniversitesi Açık Öğretim Fakültesi

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

Skills in problem solving; skills in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

Dokuz Eylul University Associate's Degree and Bachelor's Degree Education and Examination Regulations
School of Applied Sciences Education and Examination Application Principles

Contact Details for the Lecturer(s)

hakan.ozkaya@deu.edu.tr

Office Hours

Thursday 11.00-12.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 82

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.1
LO.22
LO.34
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

Copyright 2015 DEÜ. BİD

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