GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ACCOUNTING I/ISLE111
Course Title: ACCOUNTING I
Credits 3 ECTS 5
Semester 1 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
   Turkish
 -- NAME OF LECTURER(S)
  Prof.Dr.Beyhan MARŞAP
 -- WEB SITE(S) OF LECTURER(S)
  www.websitem.gazi.edu.tr/bguclu
 -- EMAIL(S) OF LECTURER(S)
  bguclu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Students comprehend the place and importance of accounting in business structure. They have information about the concepts of assets and liabilities,
Students explain the nature, division and function of balance sheets, income statements and cost accounts and the relationship among them.
Students explain how the accounting process works in any business organization as well as establishing a relation between general accounting, booking
Students transfer the financial transactions of any business organization to the accounting environment; able to find the accounting errors and correc
Students able to do year-end accounting transactions of any business organization as well as performing measurement of assets, equities, revenue and e
Students able to make balance sheet and income statement of any business organization.
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course
 --COURSE CONTENT
1. Week  Historical development of accounting and its place and importance in the business structure
2. Week  Concept of balance sheet, balance sheet equation, effect of financial transactions on balance sheet
3. Week  Basic financial statements, definition and features of the elements of financial statements
4. Week  Transition from balance sheet to account, account concept
5. Week  Balance sheet, income statement accounts and features, basic rules
6. Week  Basic accounting documents, types and contents of books of account
7. Week  Concept of trial balance, introduction of trial balance types in form and content
8. Week  Accounting process
9. Week  Midterm exam
10. Week  Bookkeeping systems; double-entry bookkeeping system and its functioning process
11. Week  Introduction of uniform accounting system
12. Week  Monography study-1
13. Week  Balance sheet accounts and divisions; introduction of current asset accounts
14. Week  Current and year-end measurement and recognition of liquid assets
15. Week  Current and year-end measurement and recognition of securities
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Prof. Dr. Orhan Sevilengül: Genel Muhasebe, Gazi kitabevi, Ankara. Prof.Dr. Yurdakul Çaldağ, Yıldız Ayanoğlu, Gazi kitabevi, Ankara.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
100
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
10
2
20
 Searching in Internet and Library
12
1
12
 Designing and Applying Materials
3
3
9
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
3
24
 Final and Studying for Final
4
3
12
 Other
3
2
6
 TOTAL WORKLOAD: 
125
 TOTAL WORKLOAD / 25: 
5
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX