| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to record the accounts in period. |
PO-13 Acts in accordance with Organization/Institution, business and social ethical values.
|
Examination
|
| LO-2 |
Be able to prepare financial statements. |
PO-14 Has sufficient awareness about the universality of social rights, social justice, quality and cultural values.
|
Examination
|
| LO-3 |
Be able to practice calculation of accounts. |
PO-13 Acts in accordance with Organization/Institution, business and social ethical values.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| In this course; The development of accounting, basic accounting concepts and principles, balance sheet and basic accounting equation, income statement, the concept of account and the effects of financial transactions on accounts, chart of accounts, books and documents, double-sided recording method will be covered. In addition, the operation of accounting process accounts will be discussed in general. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Explanation of Syllabus, Introduction to accounting |
Expression / Question-Answer |
| 2 |
Balance Sheet and Income Statement, Effect of Financial Events on the Balance Sheet |
Expression / Question-Answer |
| 3 |
Balance sheet and basic accounting equation and rules of operation of accounts. |
Expression / Question-Answer |
| 4 |
Chart of Accounts, Saving Function and Journal |
Expression / Question-Answer |
| 5 |
Classification Function and Ledger, Trial Balance, |
Expression / Question-Answer |
| 6 |
Current assets, operating assets group accounts |
Problem Solving Method |
| 7 |
Securities group accounts operation,
Operation of trade and other receivables group accounts |
Problem Solving Method |
| 8 |
mid-term exam |
|
| 9 |
Operation of trade and other receivables group accounts |
Expression / Problem Solving Method |
| 10 |
Accounting for commercial goods movements |
Expression / Problem Solving Method |
| 11 |
Accounting for commercial goods movements |
Expression / Problem Solving Method |
| 12 |
Accounting for financial fixed assets,
Accounting for tangible fixed assets |
Expression /Problem Solving Method |
| 13 |
Accounting for tangible fixed assets |
Expression / Problem Solving Method |
| 14 |
Depreciation methods and application |
Expression / Question-Answer |
| 15 |
Intangible fixed assets and their accounting, General Review and Evaluation of the Course |
Expression / Question-Answer |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Genel Muhasebe-Anadolu Üniversitesi 2018, Eskişehir, Açıköğretim Yayınları |
| 2 |
Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 15. Baskı,2009 Ahmet Doğan, Genel Muhasebe Temel Bilgiler 1, Detay Yayıncılık, 2004 Gülsevil Yıldız, Genel Muhasebe 1, Detay Yayıncılık, 2009 |
| Required Course instruments and materials |
| Calculator, textbooks and assist books |
