Insurance and Social Security
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Insurance and Social Security
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Insurance and Social Security
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 | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| 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 | - | [email protected] |
Course Content
Bu ders uluslararası standartlara uygunluğu sağlayarak Türk muhasebe sistemindeki tekdüzen hesap planının kullanılması ve temel mali tabloların (Bilanço ve Gelir Tablosu) hazırlanmasını kapsamaktadır
Objectives of the Course
Dersin amacı finansal muhasebe sistemlerinin temel kavramları, standartları ve uygulamalarını uluslararası standartlara uygun olarak başlangıç düzeyinde öğretmek ve ilk aşamada temel mali tablolar ile Türk muhasebecilik sisteminde bu tabloların hazırlanmasında kullanılan muhasebe hesap ve kayıt sisteminin verilmesi
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| 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 master the main theories and terminology of Insurance and Social Security, and to learn the legal and legislative aspects of the field at a level to apply them, | 1 |
| P2 | Ability to identify, define and solve problems that may arise in the fields of Insurance and Social Security; use, evaluate and apply appropriate qualitative and quantitative techniques for solution-oriented decisions, | 1 |
| P3 | Learning and understanding the basic concepts of business administration; mastering the theoretical and practical developments related to the disciplines of management, marketing, production, accounting, finance, etc., which are the basic functions of the business, and using the acquired knowledge in a professional context. | 5 |
| P4 | To be able to analyze the strategic, tactical and operational processes of institutions and businesses in the field of Insurance and Social Security; to have the knowledge and skills to interpret and report sector data at national and international level and to assume managerial responsibility in this field, | 5 |
| P5 | To be able to combine different disciplines and field knowledge and to be able to conduct professional, social and scientific researches and to be able to transfer the findings in written and oral form, | 5 |
| P6 | Communicating effectively in professional and social environments; using oral and written expression skills appropriately and accurately, | 1 |
| P7 | To be able to plan and manage individual studies and take responsibility in group studies by acting with commitment to professional and ethical principles. | 1 |
| P8 | To have knowledge about management information systems and informatics applications used in various fields of business and to have the ability to use software and technologies used in the field effectively | 5 |
| P9 | To comprehend the theoretical and practical knowledge of basic processes in the fields of insurance and private pension; to have professional skills and competencies in areas such as management of social insurance funds, technical operations specific to insurance branches and marketing of services | 3 |
| P10 | To have the ability to design innovative solutions and applications by establishing relationships between different disciplines, developing lifelong learning awareness and interpreting current approaches | 4 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | P.3.4 | 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 | Dersin içeriğinin ve işleniş şeklinin anlatılması, Muhasebenin tanımı, muhasebeleştirilme ilkeleri, önemi, kapsamı, türleri. |
| 2 | Mali Tablolar; mali işlemlerin bilançoya ve gelir tablosuna etkileri. |
| 3 | Hesap kavramı, hesapların işleyiş kuralları, hesapların bölümlenmes |
| 4 | Muhasebe sistemi, kayıt yöntemleri, işe başlama bilançosunun hazırlanması, günlük deftere kayıt, muhasebe fişleri, büyük deftere kayıt, büyük defter tali hesap ilişkisi, aylık mizanların düzenlenmesi, kayıt hatalarının düzeltilmesi. Muhasebe sürecine ait sayısal örnek |
| 5 | Dönen Varlıklar; Hazır değerler grubu kasa hesabına giriş ve çıkış işlemleri varlık hesaplarının işleme göre kaydedilmesinin açıklanması |
| 6 | Banka hesabı, Alınan Çekler hesabı, Verilen çekler hesabı, Diğer Hazır Değerler hesabı |
| 7 | Menkul kıymetler grubu hisse senedi |
| 8 | Mali duran varlık hesapları |
| 9 | Mali duran varlık hesapları |
| 10 | Özel kesim ve devlet tahvil bonosu |
| 11 | Ticari alacaklar grubu; alıcılar ve alacak senetleri, verilen depozito ve teminatlar, diğer alacaklar |
| 12 | Ticari alacağın şüpheli hale gelmesi, Şüpheli Alacaklar ve karşılık ayırma |
| 13 | Diğer alacaklar hesabı |
| 14 | Şüpheli diğer alacaklar ve karşılık ayırma |
Textbook or Material
| Resources | Genel Muhasebe: İlkeler ve Uygulamalar,Prof. Dr. Yüksel Koç Yalkın. Nobel Yayın. 2019 |
| Genel Muhasebe Problemleri. Prof. Dr. Ercan Bayazıtlı. Siyasal Kitabevi. 2019 | |
| Genel Muhasebe. Prof. Dr. Orhan Sevilengül. Gazi Kitabevi. 2020 | |
| Genel Muhasebe. Prof. Dr. Yurdakul Çaldağ, Prof. Dr. Yıldız Ayanoğlu. Gazi Kitabevi. 2020 |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | - | - |
| Final Exam | - | - |
| Total | 0 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 0 | 0 | 0 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 0 | 0 | 0 |
| Midterms | 0 | 0 | 0 |
| 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 | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 0 | ||
| Total Work Load / 30 | 0 | ||
| Course ECTS Credits: | 0 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P3 |
|---|---|---|
| O1 | Muhasebe ve finansal alanlarda çözümleme yapabilecek teknikleri öğrenir, kavrar, uygular ve analiz eder. | 5 |