COURSE UNIT TITLE

: GENERAL ACCOUNTING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
SFH 1003 GENERAL ACCOUNTING COMPULSORY 3 0 0 4

Offered By

Seferihisar Fevziye Hepkon Vocational School of Social Sciences

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSISTANT PROFESSOR HAKAN ÖZKAYA

Offered to

Marina Management
Logistics Programme

Course Objective

Enable students to use accounting information, which is used for business operations and creating business strategies, in inter-disciplinary studies.

Learning Outcomes of the Course Unit

1   To acknowledge the accounting information system
2   To absorb the concept of the account and its rules of operation.
3   To distinguish the accounting records
4   To classify the ledgers
5   To make records of the transactions in the accounting process

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information on business enterprise and the position of accounting in business organization
2 Definition of accounting, its characteristics and functions, the difference from bookkeeping, the information users and areas of specialization
3 Balance Sheet Equation
4 Effects of financial operations on financial statement
5 Accounting records
6 Accounting ledgers
7 The account concept in accounting, Accounts and the rules of transaction
8 Midterm exam
9 Accounting process
10 A model application for accounting process
11 Accounting profession and Business Ethics
12 General Information on Uniform Accounting System
13 Model Applications for Uniform Accounting System
14 Applications for operations within the period
15 Final Exam
16 Final Exam

Recomended or Required Reading

Main Resource:
Dursun Arıkboğa, Finansal Muahasebe, Der Yayınları, Istanbul, 2011
Supplementary Resource
Ali Ildır, Meslek Yüksekokullarına Yönelik Genel Muhasebe Uygulamaları, Alfa Yayınları, Istanbul, 2002.

Planned Learning Activities and Teaching Methods

Lecture and problem solving.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FIN FINAL EXAM
3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

If the instructor needs to add some explanation or further note, this column can be selected from the DEBIS menu.

Assessment Criteria

Evaluation of Exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylül University, Faculty of Economics and Administrative Sciences, Department of Business Administration
e-mail: seckin.gonen@deu.edu.tr
Tel: 0232 301 05 94

Office Hours

This is determined according to the course schedule every term.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparations before/after weekly lectures 13 2 26
Preparation for midterm exam 1 10 10
Preparation for final exam 1 20 20
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 97

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.15
LO.25
LO.35
LO.45
LO.55