Business Administration
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Business Administration
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Business Administration
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 99700005 | Accounting I | 1 | Autumn | 1 | 3+0+0 | 5 | 5 |
| Course Type | Compulsory |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | Turkish |
| Methods and Techniques | The content of each account is explained and explained through various examples. |
| Mode of Delivery | Face to Face |
| Prerequisites | There is no prerequisite. |
| Coordinator | - |
| Instructor(s) | Assoc. Prof. Aynur AKPINAR |
| Instructor Assistant(s) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Assoc. Prof. Aynur AKPINAR | C-209 | [email protected] | 7644 | Wednesday 14-16 |
Course Content
Explaining the accounting principles, explaining the accounting rules and learning how to account for liquid assets, securities, trade and other receivables account groups and sub-accounts
Objectives of the Course
It is aimed to understand the basic concepts of accounting, accounting in a way of thinking in accordance with accounting principles and standards, arranging the balance sheet and income statement, and the meaning and importance of balance sheet and income statement items for both internal and external information users.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | X |
| Specialization / Field Courses | |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Relationships between Course Learning Outcomes and Program Outcomes
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Program Learning Outcomes | Level |
|---|---|---|
| P1 | 1) To have advanced theoretical and / or practical knowledge and skills related to the basic functions of businesses (management and organisation, accounting and finance, production management and marketing). | 5 |
| P2 | 2) Identify, analyse and evaluate the current and potential problems of businesses by thinking critically and develop alternative solutions by using scientific methods. | 3 |
| P3 | 3) Organises and implements projects and activities for the social environment in line with regional and economic development goals with a sense of social responsibility. | 1 |
| P4 | 4) Act with innovative and creative thinking when establishing a new business and can perform basic activities such as risk taking, finding resources, making market analysis, preparing a business plan for the sustainability of the business. | 1 |
| P5 | 5) Can research and analyse information related to the field of business administration and can set operational, tactical and strategic goals according to the results obtained. | 3 |
| P6 | 6) With the awareness that the learning process continues throughout life, can follow scientific and technological developments related to businesses and can critically evaluate and apply them for their own organisation. | 1 |
| P7 | 7) Can work effectively in interdisciplinary work or multicultural teams, take responsibility, take initiative, transfer information to teammates, work for common goals by cooperating with team members. | 1 |
| P8 | 8) To be able to establish effective written and oral communication with colleagues and all internal and external stakeholders of businesses, in the language of learning and at least one foreign language, and to be able to conduct relations. | 1 |
| P9 | 9) Applies the activities carried out in the field of business administration in line with the awareness of professional ethics, social responsibility, universal and cultural values | 1 |
| P10 | 10) To be able to evaluate the social and legal consequences of the applications related to all the basic functions of businesses. | 1 |
| P11 | 11) Can effectively use, report and interpret the information systems needed in the field of business administration. | 1 |
| P12 | İşletme uygulamalarını değerlendirerek, mevcut uygulamaların sürekli iyileştirilmesi için alanında yetkin ve yeterli sayıda çalışan istihdam edilmesini, eğitilmesini ve işe devam etmelerini sağlar. | 1 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | Learns the definition, importance, basic principles of accounting and financial statements that summarize the financial information included in the accounting process at the end of the activity period in enterprises. | P.1.21 | 1 |
| O2 | Apply double-entry bookkeeping principles to accurately record financial transactions in journal and general ledgers. | P.1.23 | 1 |
| O3 | Define basic accounting terms and concepts such as assets, liabilities, equity, revenues, expenses and accounting equation according to the Uniform System of Accounts being applied in accounting transactions in Turkey. | P.1.24 | 1 |
| O4 | Analyze which accounts should be used to record the events that produce financial results that need to be accounted for in the commercial enterprise. | P.2.34 | 1 |
| O5 | Knows which accounts are composed of the balance sheets showing the financial status of the business and can organize the balance sheet using the trial balance account balances of the business. | P.5.29 | 1 |
| O6 | Evaluate the information in the accounts in different business balance sheets by comparing them. | P.5.30 | 1 |
| ** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7 | |||
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Description of the content of the course and the way it is processed, Definition of accounting, principles of accounting, importance, scope, types. |
| 2 | Financial Statements; the effects of financial transactions on the balance sheet and income statement. |
| 3 | The concept of an account, the rules of operation of accounts, segmentation of accounts |
| 4 | Accounting system, registration methods, preparation of the starting balance sheet, registration in the daily book, accounting slips, registration in the large book, the relationship of the secondary account in the large book, the arrangement of monthly layouts, correction of registration errors. A numerical example of the accounting process. |
| 5 | Current Assets; Entry and exit transactions to the ready-made group of values november account Disclosure of the registration of asset accounts according to the transaction |
| 6 | Bank account, Received Checks account, Issued checks account, Other Ready Values account |
| 7 | Stock of the securities group |
| 8 | Financial fixed asset accounts |
| 9 | Financial fixed asset accounts |
| 10 | Private sector and government bond bonds |
| 11 | Group of trade receivables; receivables and receivables, deposits and guarantees issued, other receivables |
| 12 | Doubtful receivables and provision for doubtful receivables |
| 13 | Other accounts receivable |
| 14 | Other doubtful receivables and provisions |
Textbook or Material
| Resources | Genel Muhasebe, Gazi Kitabevi, Prof. Dr. Yurdakul Çaldağ, Prof. Dr. Yıldız Ayanoğlu. 2020 |
| Genel Muhasebe: İlkeler ve Uygulamalar,Nobel Yayın Dağıtım,Prof. Dr. Yüksel Koç Yalkın 2009 | |
| Genel Muhasebe Problemleri,Siyasal Kitabevi,Prof. Dr. Ercan Bayazıtlı 2009 |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Laboratory | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 14 | 3 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 14 | 3 | 42 |
| Midterms | 1 | 30 | 30 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 1 | 30 | 30 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 144 | ||
| Total Work Load / 30 | 4,80 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P1 | P2 | P5 |
|---|---|---|---|---|
| O1 | Learns the definition, importance, basic principles of accounting and financial statements that summarize the financial information included in the accounting process at the end of the activity period in enterprises. | 5 | 1 | 1 |
| O2 | Apply double-entry bookkeeping principles to accurately record financial transactions in journal and general ledgers. | 5 | 1 | 1 |
| O3 | Define basic accounting terms and concepts such as assets, liabilities, equity, revenues, expenses and accounting equation according to the Uniform System of Accounts being applied in accounting transactions in Turkey. | 5 | 1 | 1 |
| O4 | Analyze which accounts should be used to record the events that produce financial results that need to be accounted for in the commercial enterprise. | - | - | - |
| O5 | Knows which accounts are composed of the balance sheets showing the financial status of the business and can organize the balance sheet using the trial balance account balances of the business. | - | - | - |
| O6 | Evaluate the information in the accounts in different business balance sheets by comparing them. | - | - | - |