ECTS - Principles of Accounting I
Principles of Accounting I (MGMT203) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Principles of Accounting I | MGMT203 | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| None |
| 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, Demonstration, Discussion, Question and Answer, Problem Solving. |
| Course Lecturer(s) |
|
| 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;
|
| Course Content | In this course, basic accounting concepts and principles, the structure of financial statements, account classifications, books of account, accounting records within the accounting period, trial balance preparation, simple adjusting and closing entries at the end of the period, essentials of preparing balance sheet and income statement are covered. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Accounting Perspective | Course book, pp. 1-23 |
| 2 | Balance Sheet & Underlying Accounting Concepts | Course Book, pp. 25-33 |
| 3 | Transaction Analysis and The Duality Concept | Course Book, pp. 36-52 |
| 4 | Income Statement & Related Generally Accepted Accounting Principles | Course Book, pp 55-66 |
| 5 | Overview of the Accounting Cycle | Course Book, pp. 66-87 |
| 6 | Completing the Accounting Cycle | Course Book, pp. 89-103 |
| 7 | Completing the Accounting Cycle | Course Book, pp.103-112 |
| 8 | Midterm | |
| 9 | Merchandise Transactions | Course Book, pp. 127-139. |
| 10 | Merchandise Transactions | Course Book, pp. 145-166 |
| 11 | Inventories | Course Book, pp. 169-186 |
| 12 | Inventories | Course Book, pp. 187-199 |
| 13 | Financial Statements | Course Book, pp. 201-228 |
| 14 | Financial Statements | Course Book, pp. 228-247. |
| 15 | Examples | |
| 16 | Final Exam |
Sources
| Course Book | 1. Muğan, C. Ş., Akman, N., (2007) Principles of Accounting , 3 rd edition, Gazi Kitapevi, Sevilengül, O. (2008) Genel Muhasebe, 14. baskı, Gazi Kitabevi |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 14 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 5 | 10 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 21 | 100 |
| Percentage of Semester Work | 50 |
|---|---|
| Percentage of Final Work | 50 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| 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 | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | The skills of understanding, explaining, and using the fundamental concepts of tourism management | X | ||||
| 2 | Analyzing and designing management techniques and practices in tourism organizations | |||||
| 3 | Understanding the planning, organizing, executing, coordinating and control functions of tourism management, along with explanation and implementation of them | X | ||||
| 4 | Understanding the strategic, tactical and operational dimensions of the tourism management | |||||
| 5 | Ability to use the modern techniques and technological devices of tourism industry | |||||
| 6 | Improving the ability to effectively implement the knowledge and skills in alternative tourism areas | |||||
| 7 | Concentrating practice along with theoretical frame of tourism management | |||||
| 8 | Developing the skills of communication | |||||
| 9 | Understanding the trends in the tourism industry | |||||
| 10 | Having the quality consciousness in the tourism industry | |||||
| 11 | Adopting work ethic and social responsibility in the tourism industry | |||||
| 12 | Ability to effectively implement the business knowledge and skills in at least one of the following fields: service, marketing, finance, human resources and accounting in tourism management | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 16 | 4 | 64 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 5 | 6 | 30 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | |||
| Total Workload | 94 | ||