COURSE UNIT TITLE

: ACCOUNTING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4000 ACCOUNTING ELECTIVE 3 0 0 3

Offered By

Izmir Vocational School

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR RUKIYE ŞEBNEM YAŞAR

Offered to

HEALTH INSTITUTIONS MANAGEMENT (Evening)
TOURISM AND HOSPITALITY MANAGEMENT (Evening)
TOURISM AND HOSPITALITY MANAGEMENT
LOCAL ADMINISTRATIONS (Evening)
HEALTH INSTITUTIONS MANAGEMENT
Izmir Vocational School
LOCAL ADMINISTRATIONS

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 within the scope of IFRS.
3   Being able to describe fundamental rules of preparing financial statements.
4   Being able to describe basic commercial documents.
5   Being able to understand accounting process.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concept of accounting, functions of accounting
2 Fundamental principles of accounting
3 Main commercial documents
4 Main commercial documents
5 Main commercial documents
6 Negotiable instruments
7 Main financial statements
8 Mid-Term Exam
9 Statement of financial position
10 Concept of account
11 Asset accounts
12 Liability and owners' equity accounts
13 Prift and loss statement
14 Case studies
15 Case studies

Recomended or Required Reading

Textbook: Aydoğan, Z. F. (2022). Meslek Yüksekokulları için Genel Muhasebe. Palme Kitabevi
Suplementary Book: Yükçü S. (2019). Muhasebeye Giriş. Kitapana

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


Further Notes About Assessment Methods


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)

sebnem.yasar@deu.edu.tr



Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation before/after weekly lectures 14 1 14
Preparation for Mid-term Exam 1 10 10
Preparation for Final Exam 1 10 10
other works 1 5 5
Final 1 1 1
Mid-term 1 1 1
TOTAL WORKLOAD (hours) 83

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18
LO.11
LO.21
LO.31
LO.41
LO.51