Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Fall Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | LOGISTICS | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | FERHAT CANLITEPE (ferhatcanlitepe@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | |||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The aim of this course is to introduce basic accounting principles and concepts about how to record, classify and summarize financial events occurring in a company for a period and to show how the accounting flow process works within the framework of Uniform Accounting System. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Will able to describe the basic concepts of accounting. |
PO-1 Construct the needed base for the subjects like management, economics, marketing, law, accounting and logistics PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics. |
Examination |
| LO-2 | Will able to use accounting package. |
PO-1 Construct the needed base for the subjects like management, economics, marketing, law, accounting and logistics PO-6 Use the data bases and other information resources by searching resources. |
Examination Performance Project |
| LO-3 | Will able to keep business book. |
PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics. PO-3 Find solutions for logistics with appropriate analytical methods by using means of logistics knowledge. |
Examination Performance Project |
| LO-4 | Will able to evaluate field information together with the accounting information. |
PO-2 By studying interdisciplinary, use the theoretical and practical information in other fields to find solutions for the field of logistics. PO-6 Use the data bases and other information resources by searching resources. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Defining the place of accounting in business functions; accounting flow process; to describe the entity's assets and resources (except for the period-end transactions). According to the Uniform Accounting System to save the period transactions. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Definition of accounting, assets and resources of the business | Description method,Questions-answers |
| 2 | Basic accounting equation and financial statements | Description method,Questions-answers |
| 3 | Computerisation of accounting systems | Balance sheet and income statement |
| 4 | Account concept | Description method,Questions-answers |
| 5 | How accounts work | Description method,Questions-answers |
| 6 | Example applications | Description method,Questions-answers |
| 7 | Example applications | Description method,Questions-answers |
| 8 | mid-term exam | |
| 9 | The nature of the balance sheet and balance sheet accounts | Description method,Questions-answers |
| 10 | Current Asset Accounts | Description method,Questions-answers |
| 11 | Fixed assets accounts | Description method,Questions-answers |
| 12 | Income statement and the nature of income statement accounts | Description method,Questions-answers |
| 13 | Operation of income accounts | Description method,Questions-answers |
| 14 | Operation of expense accounts | Description method,Questions-answers |
| 15 | Example applications | Description method,Questions-answers |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi kitabevi (Ankara) | |
| 2 | Prof. Dr. Yıldız Ayanoğlu, Kolay Muhasebe, Gazi Kitabevi (Ankara) | |
| Required Course instruments and materials | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 4 | 7 | 28 |
| b) Search in internet/Library | 5 | 2 | 10 |
| c) Performance Project | 4 | 5 | 20 |
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 2 | 5 | 10 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 2 | 4 | 8 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 120 | ||