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Course Details
KTO KARATAY UNIVERSITY
Vocational School of Medical Services
Programme of Optician
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
04821006 Accountancy 1 Spring 2 2+0+0 3 3
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) 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-111 [email protected] 7644 Monday
14:00-16:00
Course Content
Concept of Account and Operating Rules of Accounts, Workflow in Accounting, Books and Documents Used in Accounting, basic principles and assumptions of accounting, order of operations in accounting and 1-year accounting cycle, short-term foreign resources, long-term foreign resources.
Objectives of the Course
By accounting for financial events that may occur during a period in a business, it is aimed to reach the point where the business can organize its financial statements such as balance sheet and income statement.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses
Support Courses X
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
P11 Have sufficient knowledge about the subjects related to different disciplines that can be used in the field and communicate effectively with all stakeholders. 5
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 To be able to express information about topics related to different disciplines that can be used in the field. P.11.1 1
O2 To be able to comprehend how information about the subjects related to different disciplines that can be used in the field can contribute to the field of opticianry. P.11.2 1
O3 To be able to integrate information about the subjects related to different disciplines that can be used in the field of opticianry. P.11.3 1
O4 Measures the effects of information about the subjects related to different disciplines that can be used in the field of opticianship. P.11.6 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 General introduction to accounting
2 Accounting basic concepts, basic accounting equation and financial statements
3 Account concept, journal entry and balance sheet
4 Cash Account, Bank Account and Checking Account
5 Accounts Trade Receivables and Accounts Other Receivables
6 İnventory Transactions and VAT calculations
7 Securities Trading
8 Midterm
9 Period Separator accounts
10 Tangible Assets and their depreciation
11 İntangible Assets and their depreciation
12 Short-term and long -term debts
13 İncome and expense accounts
14 Preparation of income statement
15 An overview
16 final exam
Textbook or Material
Resources Erturan, İ.E. and Tunçez, H.A.2014. General Ledger I-II
Erturan, İ.E. and Tunçez, H.A.2014. General Ledger I-II
Erturan, İ.E. and Tunçez, H.A.2014. General Ledger I-II
Erturan, İ.E. and Tunçez, H.A.2014. General Ledger I-II
Erturan, İ.E. and Tunçez, H.A.2014. General Ledger I-II
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 2 28
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 14 2 28
Midterms 1 10 10
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 15 15
Other 0 0 0
Total Work Load: 81
Total Work Load / 30 2,70
Course ECTS Credits: 3
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P11
O1 To be able to express information about topics related to different disciplines that can be used in the field. 5
O2 To be able to comprehend how information about the subjects related to different disciplines that can be used in the field can contribute to the field of opticianry. 5
O3 To be able to integrate information about the subjects related to different disciplines that can be used in the field of opticianry. 5
O4 Measures the effects of information about the subjects related to different disciplines that can be used in the field of opticianship. 5