E-Commerce and Marketing
Course Details

KTO KARATAY UNIVERSITY
Trade and Industry Vocational School
Programme of E-Commerce and Marketing
Course Details
Trade and Industry Vocational School
Programme of E-Commerce and Marketing
Course Details

| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 08021113 | General Accounting | 2025 | Spring | 2 | 3+0+0 | 5 | 5 |
| Course Type | Elective |
| Course Cycle | Associate (Short Cycle) (TQF-HE: Level 5 / QF-EHEA: Short Cycle / EQF-LLL: Level 5) |
| Course Language | Turkish |
| Methods and Techniques | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | - |
| Instructor(s) | Lect. Hacer DUYGU |
| Instructor Assistant(s) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Lect. Hacer DUYGU | C-125 | [email protected] | 7433 | Thursday 14:00-17:00 |
Objectives of the Course
The objective of the General Accounting course is to provide students with a comprehensive understanding of fundamental accounting principles, concepts, and practices. The course aims to develop students'skills in recording, classifying, and summarizing financial transactions, preparing basic financial statements, and interpreting accounting information for decision-making purposes. Additionally, it seeks to equip students with analytical and problem-solving abilities within the context of financial accounting.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | X |
| 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 | Possesses fundamental, up-to-date, and practical knowledge related to their profession. | 5 |
| P9 | Possesses social, scientific, cultural, and ethical values in the stages of collecting, applying, and announcing the results of data related to the field. | 4 |
| P17 | To understand the civilization to which our nation belongs, to act with professional ethics, and to possess a sense of social responsibility. | 4 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | They adhere to ethical principles in accounting and finance practices. | P.9.6 | 1 |
| O2 | Ability to possess the basic principles of professional ethics and social responsibility awareness. | P.17.1 | 1 |
| O3 | Ability to carefully examine the concept of professional ethics and social responsibility in the field. | P.17.4 | 1 |
| O4 | They explain the basic concepts of accounting, the documents used, and financial statements. | P.1.4 | 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 | Introduction to Accounting: Definition, Functions, and Types |
| 2 | Generally Accepted Accounting Principles and the Basic Accounting Equation |
| 3 | Basic Financial Statements |
| 4 | Accounting Books and Records |
| 5 | The Concept of Accounts, Journal Entries, and Ledger Entries in Accounting |
| 6 | The Accounting Cycle and Applications Related to Transactions within an Accounting Period |
| 7 | Balance Sheet Accounts: Cash and Cash Equivalents |
| 8 | Balance Sheet Accounts: Trade and Other Receivables |
| 9 | Balance Sheet Accounts: Inventories – Explanation of VAT Accounts |
| 10 | Balance Sheet Accounts: Fixed Assets and Depreciation |
| 11 | Balance Sheet Accounts: Liabilities |
| 12 | Balance Sheet Accounts: Equity |
| 13 | Income, Expense, and Transfer Accounts |
| 14 | End-of-Period Transactions |
Textbook or Material
| Resources | General Accounting |
| Basic Accounting |
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) | 4 | 10 | 40 |
| Midterms | 1 | 40 | 40 |
| 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 | 40 | 40 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 162 | ||
| Total Work Load / 30 | 5,40 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P1 | P9 | P17 |
|---|---|---|---|---|
| O1 | They explain the basic concepts of accounting, the documents used, and financial statements. | 5 | - | - |
| O2 | They adhere to ethical principles in accounting and finance practices. | - | 4 | - |
| O3 | Ability to possess the basic principles of professional ethics and social responsibility awareness. | - | - | 4 |
| O4 | Ability to carefully examine the concept of professional ethics and social responsibility in the field. | - | - | 4 |
