Principles of Accounting I (MAN203) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Principles of Accounting I	MAN203		3	0	0	3	6

Pre-requisite Course(s)
-

Course Language	English
Course Type	N/A
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Kamil Büyükmirza
Course Assistants
Course Objectives	To teach general nature, scope, principles and concepts of accounting, main components of the accounting system and the operation of the system with an emphasis on in-period transactions.
Course Learning Outcomes	The students who succeeded in this course; Understand the structure of balance sheet and income statement Trace the effects of transactions on balance sheet and income statement Understand the concepts of “account”, “debit”, and “credit”, and the principles of operation of asset, liability, owner’s equity, revenue and expense accounts Make journal entries and ledger postings of transactions Keep accounting records of common transactions Prepare trial balances, make basic year-end adjusting and closing entries, and prepare balance sheet and income statement.
Course Content	Accounting concept, generally accepted accounting principles, accounting equation, accounting transaction, the accounts and recording process, balance sheet and income statement, all of the asset, equity, revenue and expense accounts transactions.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Nature of Accounting. Financial and Managerial Accounting. Structure and Components of an Accounting System	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 2-9)
2	Basic Accounting Concepts, Balance Sheet Equation, Financial Statements.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 9-13)
3	Effect of Transactions on Financial Statements	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 13-15)
4	accountability concept, the account description	Related chapters of the course book
5	Simplified Chart of Accounts and Explanation of Mostly Used Accounts.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 63-67)
6	Double-Entry Bookkeeping: Journalizing Transactions and Posting to the Ledger.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 73-80)
7	Trial Balances and Basic Closing Entries.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 80-83; 207-210)
8	Midterm Exam	Time subject to change
9	Accrual and Cash Accounting, and Related Accounting Concepts and Principles.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 131-135)
10	Basic Adjusting Entries	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 135-148)
11	Closing the Accounts and Preparing Financial Statements.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 148-151; 207-213)
12	Classified Balance Sheet and Income Statement.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 210-213)
13	Turkish Account Coding System and Uniform Chart of Accounts.	Handouts distributed in the classroom
14	Comprehensive Review Example
15	Final Exam

Sources

Course Book	1. Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson.

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	-	-
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	4	20
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	30
Final Exam/Final Jury	1	50
Toplam	6	100

Percentage of Semester Work	50
Percentage of Final Work	50
Total	100

Course Category

Core Courses	X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	Have a basic knowledge of theories, facts and principles related to tourism and tourism management.
2	To have information about the economic, cultural, social and environmental dimensions of tourism.
3	Have knowledge of general business and economics and understand the strategies of human resources management, food and beverage applications, accounting and finance, management and marketing and service marketing in tourism enterprises.					X
4	Knows the national and international legal regulations, social, environmental and professional ethical values related to the field of tourism and develops appropriate behaviors to ethics.
5	Demonstrates reading, comprehension, speaking and writing skills in English at least at the B2 level of European Language Portfolio
6	Demonstrates reading, comprehension, speaking and writing skills at a general level of European Language Portfolio A2 in Russian, French, German or Spanish.
7	Uses the information about Tourism and Hotel Management in the business settings and profession; use information and communication technologies and software related to the field.
8	Carries out the service processes related to Tourism and Hotel Management in line with the needs and demands of the consumers and proposes solutions to the problems that will affect the service processes.
9	Generates professional knowledge from the data and synthesizes, analyzes, interprets and evaluates the produced knowledge; gain the ability of doing research project preparation and using the information in solving the problems; makes personal and professional development permanent
10	He / she takes care of personal care, hygiene, clothing and appearance as required by the tourism sector.
11	Communicates effectively with written, oral, non-verbal and visual ways and demonstrates presentation skills, works effectively as a team and independently.
12	Recognize and understand different cultures and interact with guests from different cultures.

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class	14	2	28
Presentation/Seminar Prepration
Project
Report
Homework Assignments	4	5	20
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	20	20
Prepration of Final Exams/Final Jury	1	35	35
Total Workload			151