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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MSH 0032 PRINCIPLES OF ACCOUNTING ELECTIVE 2 0 0 2

Offered By

Efes Vocational School

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

Offered to

Efes Vocational School Program of Tourismand Hotel Manegement

Course Objective

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.

Learning Outcomes of the Course Unit

1   Explicate basic accounting concepts. 2   Learn execution rules of an accounting system; accounts and their types, methods od account management and monitoring 3   Learn essential ideas of Financial Reporting

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 General ınformation About Enterprise, Management-Accounting Relationsship And General Information About Accounting. 2 Outputs Of Accounting System : Balance Sheet And Income Statement 3 Accounting Books And Forms 4 General Principles Of Accounting 5 Concept Of "Account" - Summary Accounts - Auxiliary Accounts, Double Entry Bookkeeping 6 Characteristics Of Account Execution Basic Financial Reports 7 Mid-Term Exam 8 Mid-Term Exam 9 Introduction Of Uniform Accounting System 10 Management Of Asset Accounts 11 Current Assets 12 Liquid Assets 13 Securities 14 Commercial Receviables, Other Receviables 15 Final Exam

Recomended or Required Reading

Genel Muhasebe, Prof. Dr. Orhan SEVILENGÜL

Planned Learning Activities and Teaching Methods

Lecturing.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCGR FINAL COURSE GRADE (RESIT) VZ * 0.40 + FN * 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ * 0.40 + BUT * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

Will be announced.

Contact Details for the Lecturer(s)

Will be announced.

Office Hours

Will be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 2 24 Preparations before/after weekly lectures 12 1 12 Preparation for midterm exam 1 5 5 Preparation for final exam 1 8 8 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 51

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 PO.16 PO.17 PO.18 PO.19 PO.20 LO.1 1 LO.2 1 LO.3 1