ECTS - Principles of Accounting I
Principles of Accounting I (ISL203) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Principles of Accounting I | ISL203 | Area Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Associate (Short Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | The aim of the course is to provide students with an understanding of basic accounting theory, methods of financial accounting, enable them to prepare and maintain books of up to trail balance and improve their ability to handle and interpret accounting data. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Accounting concept, generally accepted accounting principles, accounting equation, accounting transaction, the accounts and recording process, balance sheet and income statement, all of the asset, equity, revenue and expense accounts transactions. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Definition and the importance of accounting, Accounting Regulations | Course Book Chapter 1 |
| 2 | Historical Development of Accountancy, Relation with Economy and Law | Course Book Chapter 1 |
| 3 | the concept of the balance sheet, balance sheet definition, the basic equality of the balance sheet, | Course Book Chapter 2 |
| 4 | accountability concept, the account description | Course Book Chapter 3 |
| 5 | Accounting System, Flow, Books, Recording, Reporting | Course Book Chapter 4 |
| 6 | Monograph on Accounting Flow I | |
| 7 | Monograph on Accounting Flow II | |
| 8 | mid term exam | |
| 9 | Overview of the Uniform Accounting System | Course Book Chapter 4.7 |
| 10 | The Uniform Chart of Accounting and Process | Course Book Chapter 4.4 |
| 11 | Liquid Assets and Accounting | Course Book Chapter 5.3.1 |
| 12 | Foreign Currency Transactions | Course Book Chapter 5.3.1 |
| 13 | Securities (Stocks) | Course Book Chapter 5.3.2 |
| 14 | Securities (Debt Securities) | Course Book Chapter 5.3.2 |
Sources
| Course Book | 1. Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi |
|---|---|
| Other Sources | 2. Kolay Muhasebe, Yıldız Ayanoğlu, Gazi Kitabevi |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | 40 |
|---|---|
| Percentage of Final Work | 60 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 2 | 28 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 4 | 5 | 20 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 20 | 20 |
| Prepration of Final Exams/Final Jury | 1 | 35 | 35 |
| Total Workload | 151 | ||