Energy Management
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Energy Management
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Energy Management
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 99700005 | Accounting I | 2 | Autumn | 3 | 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 | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | Assoc. Prof. Aynur AKPINAR |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
Muhasebe ilkelerinin açıklanması, Muhasebeleştirme kurallarının anlatılması ve Hazır değerler, Menkul Kıymetler, Ticari ve Diğer Alacaklar hesapgruplarının ve alt hesaplarının nasıl muhasebeleştirilmesi gerektiğinin öğrenilmesi
Objectives of the Course
Muhasebenin temel kavramları, muhasebe ilkeleri ve standartlarına uygun düşünce tarzıyla muhasebeleştirme, bilânço ve gelir tablosunu düzenleme,bilânço ve gelir tablosu kalemlerinin hem iç hem de dış bilgi kullanıcıları bakımından ifade ettiği anlam ve öneminin kavranması amaçlanmaktadır
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 | To have theoretical and practical knowledge in the field of energy management, to be able to use the knowledge they have | 5 |
| P2 | To be able to identify issues, collect data, evaluate, analyze, interpret and develop solutions by using the knowledge, skills and competencies acquired in the field of energy management | 5 |
| P3 | To be able to access different sources of information related to the field of energy management and to make numerical analysis and research | 5 |
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 realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | P.1.13 | 1 |
| O2 | Learns how to make a double-sided recording system and in which books it will be recorded. | P.1.14 | 1 |
| O3 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | P.1.15 | 1 |
| O4 | Learns the accounting of monetary events that occur during the execution of business activities. | P.1.16 | 1 |
| O5 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | P.1.17 | 1 |
| O6 | Learns what information is included in the income statement in a business. | P.1.18 | 1 |
| O7 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise. | P.1.19 | 1 |
| O8 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | P.2.14 | 1 |
| O9 | Learns how to make a double-sided recording system and in which books it will be recorded. | P.2.15 | 1 |
| O10 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | P.2.16 | 1 |
| O11 | Learns the accounting of monetary events that occur during the execution of business activities. | P.2.17 | 1 |
| O12 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | P.2.18 | 1 |
| O13 | Learns what information is included in the income statement in a business. | P.2.19 | 1 |
| O14 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | P.2.20 | 1 |
| O15 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | P.3.18 | 1 |
| O16 | Learns how to make a double-sided recording system and in which books it will be recorded. | P.3.19 | 1 |
| O17 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | P.3.20 | 1 |
| O18 | Learns the accounting of monetary events that occur during the execution of business activities. | P.3.21 | 1 |
| O19 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | P.3.22 | 1 |
| O20 | Learns what information is included in the income statement in a business. | P.3.23 | 1 |
| O21 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | P.3.24 | 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 | Explanation of the content and method of the course, definition of accounting, accounting principles, importance, scope, types. |
| 2 | Financial Statements; effects of financial transactions on the balance sheet and income statement. |
| 3 | Concept of account, rules of operation of accounts, division of accounts |
| 4 | Accounting system, recording methods, preparation of the beginning balance sheet, daily ledger recording, accounting vouchers, recording in the general ledger, general ledger-subsidiary account relationship, preparation of monthly balances, correction of recording errors. Numerical example of the accounting process. |
| 5 | Current Assets; Explanation of the entry and exit transactions to the cash account of the liquid assets group and the recording of asset accounts according to the transaction. |
| 6 | Bank account, Checks received account, Checks issued account, Other Liquid Assets account |
| 7 | Securities group stock |
| 8 | Financial fixed asset accounts |
| 9 | Financial fixed asset accounts |
| 10 | Private sector and government bonds |
| 11 | Trade receivables group; buyers and notes receivable, deposits and guarantees given, other receivables |
| 12 | Doubtful commercial receivables, Doubtful Receivables and provisioning |
| 13 | Other accounts receivable |
| 14 | Other doubtful receivables and provisioning |
Textbook or Material
| Resources | General Accounting, Gazi Bookstore, Prof. Dr. Yurdakul Çaldağ, Prof. Dr. Yıldız Ayanoğlu. 2020 |
| General Accounting: Principles and Applications, Nobel Publishing Distribution, Prof. Dr. Yüksel Koç Yalkın 2009 | |
| General Accounting Problems, Political Bookstore, Prof. Dr. Ercan Bayazıtlı 2009 |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| 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 | P3 |
|---|---|---|---|---|
| O1 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | 5 | - | - |
| O2 | Learns how to make a double-sided recording system and in which books it will be recorded. | 5 | - | - |
| O3 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | 5 | - | - |
| O4 | Learns the accounting of monetary events that occur during the execution of business activities. | 5 | - | - |
| O5 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | 5 | - | - |
| O6 | Learns what information is included in the income statement in a business. | 5 | - | - |
| O7 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise. | 5 | - | - |
| O8 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | - | 5 | - |
| O9 | Learns how to make a double-sided recording system and in which books it will be recorded. | - | 5 | - |
| O10 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | - | 5 | - |
| O11 | Learns the accounting of monetary events that occur during the execution of business activities. | - | 5 | - |
| O12 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | - | 5 | - |
| O13 | Learns what information is included in the income statement in a business. | - | 5 | - |
| O14 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | - | 5 | - |
| O15 | Learns the realization of accounting transactions in a commercial enterprise according to Generally Accepted Accounting Principles. | - | - | 5 |
| O16 | Learns how to make a double-sided recording system and in which books it will be recorded. | - | - | 5 |
| O17 | Learns how to recognize the concepts of assets, resources, income and expenses in a commercial enterprise. | - | - | 5 |
| O18 | Learns the accounting of monetary events that occur during the execution of business activities. | - | - | 5 |
| O19 | Learns to prepare the balance sheet of a commercial enterprise according to the principles of regulation. | - | - | 5 |
| O20 | Learns what information is included in the income statement in a business. | - | - | 5 |
| O21 | Learns the basic inventory transactions to be made at the end of the period in a commercial enterprise | - | - | 5 |