COURSE UNIT TITLE

: ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
AMY 2019 ACCOUNTING COMPULSORY 2 0 0 4

Offered By

Justice

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSISTANT PROFESSOR ELA ÇOLPAN NART

Offered to

Justice

Course Objective

The purpose of the accounting course is to integrate the theoritical structure (the role of the accounting information system in the business, concept of accounting, functions and area of expertise about accounting, account concept in accounting, classification and functional rules of accounts, accounting entry tools and accounting entry process) with the application in basic level within the framework of accounting system rules and to provide to lay out financial statements.

Learning Outcomes of the Course Unit

1   To be able to make up The Fundamental Accounting Equation
2   To be able to make the accounts seperate from each other
3   To be able to make the accounting documentaries seperate from each other
4   To be able to entry in te accounting books
5   To be able to lay out financial statements

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 1. Concept, purpose, classification and functions of business, the role and importance of accounting within the basic level business functions
2 2. Accounting information system and usage of information technologies in accounting, accounting concept, information users (internal and external users of accounting) and its area of expertise (branches of accounting)
3 3. Law and legal regulations directed to accounting applications, general information about Turkish Accounting Standards and / or Financial Reporting Standards
4 4. Basic information about accounting profession and professional ethics
5 5. The Fundamental Accounting Equation, concepts of assets, liabilities and share capital, financial operations and their effects on the balance sheet equation
6 6. Basic information account concept in accounting, classification and functional rules of accounts
7 7. 1st Practical Study (Case Study)
8 8. General information about accounting entry tools, introducing the documentaries related to Tax Procedure Law
9 9. Introducing the documentaries related to New Turkish Commercial Code and other ones
10 10. The journal voucher (cash slip and non-cash slip) and to seperate the journal voucher
11 11. Introducing the accounting books related to Tax Procedure Law at basic level
12 12. Introducing the accounting books related to New Turkish Commercial Code and other legal books at basic level
13 13. Overall Evaluation
14 14. Overall Evaluation
15 15. MIDTERM EXAM
16 16. Regulation, hiding and presenting of documentaries and books within the regulations, basic information about documentary and books in electronical environment
17 17. General information about accounting entry process
18 18. Exploration of the beginning of period activities at basic level
19 19. Exploration around the same time (period) activities at basic level
20 20. Exploration of the end of period activities at basic level
21 21. A case study and / or example application at basic level related to accounting entry process
22 22. 2nd Practical Study (Case Study)
23 23. General information about Uniform Accounting System
24 24. The fundamental concepts of accounting
25 25. Exploration of the accounting policies
26 26. The financial statement principles and to lay out the financial statements at basic level
27 27. Introducing the uniform accounting framework and the uniform chart of accounts, a case study and / or example application at basic level related to Uniform Accounting System
28 28. MIDTERM EXAM
29 29. 3rd Practical Study (Case Study)
30 30. Overall Evaluation

Recomended or Required Reading

Resources:
1. Altuğ, O. 2000. Muhasebe & Hukuk Ilişkileri, 2. Baskı, Türkmen Kitabevi: Istanbul.
2. Atabey, N. Ata ve Parlakkaya, Raif. 2004. Muhasebede Belge Düzeni, Nobel Yayınları:Ankara.
3. Genel Muhasebe I. 2012. T.C.A.Ü. Yayını: Eskişehir.
4. Kumkale, R. 2005. Hukukçular için Muhasebe Bilgileri, AS yayınları: Ankara.
5. Ticari Bilgiler ve Belgeler, T.C. A.Ü. Yayını: Eskişehir.

Planned Learning Activities and Teaching Methods

Lecturing
Problem solving
Case Study and practical studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE 1 MIDTERM EXAM 1
2 MTE 2 MIDTERM EXAM 2
3 MTEG MIDTERM AVERAGE GRADE roundVZ1 * 0.50 + VZ2 * 0.50,0
4 MTE MIDTERM EXAM
5 FIN FINAL EXAM
6 FCG FINAL COURSE GRADE roundKPU + FN,0
7 RST RESIT
8 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


Further Notes About Assessment Methods

http://amyo.deu.edu.tr/esaslar.htm

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

Ilan edilecektir.

Contact Details for the Lecturer(s)

E-mail: ela.nart@deu.edu.tr

Office Hours

It is stated according to the course programme in every semester by the course instructor (lecturer).

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 25 2 50
Preparations before/after weekly lectures 25 1 25
Preparation for midterm exam 2 6 12
Preparation for final exam 1 16 16
Midterm 2 1 2
Final 1 2 2
TOTAL WORKLOAD (hours) 107

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.2111
LO.3111
LO.4111
LO.5111

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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