GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTRODUCTION TO ACCOUNTING/TUR 131
Course Title: INTRODUCTION TO ACCOUNTING
Credits 3 ECTS 6
Semester 1 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. İrfan YAZICIOĞLU
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/irfanyaz
 -- EMAIL(S) OF LECTURER(S)
  irfanyaz@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
To know defination of accounting, generally accepted accounting principles and concepts
To know the precess of accounting
To know uniform accounting system and its process
To know process of the balance sheet's accounts
To know process of the income statement's accounts
To know formation of the financial statements



 -- 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   Defination of accounting concept, classification of accounting,generally accepted accounting principles and the process of the accounting
2. Week   The methots of the accounting posting and accounting books
3. Week   Definition of the balance sheet, income statement and account concepts. The classification of the accounts
4. Week   The scope of the uniform account list and its process
5. Week   The concept of the balance sheet and the characteristic of the balance sheet's accounts
6. Week   The process of the assets accounts of balance sheet
7. Week  The process of the Liabilities accounts of balance sheet
8. Week   Midterm
9. Week   The concept of the income statement and the characteristic of the income statement's accounts
10. Week   the process of the Expenditure accounts of income statement
11. Week   the process of the income accounts of income statement
12. Week   the seperation of the cost and term expenditure accounts
13. Week   The process of the cost accounts
14. Week  the end of term transactions
15. Week  solving monography
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
   Sevilengül, Orhan. Genel Muhasebe. Gazi Kitabevi, 15. Baskı, Ankara, 2009.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
30
 Assignment
1
10
 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
14
2
28
 Searching in Internet and Library
3
3
9
 Designing and Applying Materials
0
 Preparing Reports
2
2
4
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
25
25
 Final and Studying for Final
3
15
45
 Other
0
 TOTAL WORKLOAD: 
153
 TOTAL WORKLOAD / 25: 
6.12
 ECTS: 
6
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1He/She knows about basic concepts, principles and theories in the field of Gastronomy and Culinary Arts and implements.X
2He/She has knowledge about nutrition principles and food science and performs them in the field of Gastronomy and Cuisine Arts.X
3He/She has ability to read, understand, speak and write at least in level of European Language Portfolio B2 in a second foreign language.X
4He/She has ability of effective communication as written, verbal, nonverbal and has presentation skills.X
5He/She defines, analyzes, synthesizes, interprets and evaluates information and data in the field of Tourism and Gastronomy.X
6He/She knows and applies management theories and practices to manage effectively a Food & Beverage company and has entrepreneurship skills.X
7He/She knows the social and professional ethics, evaluates them with critical view and improves appropriate behaviors.X
8He/She uses basic information and communication technologies and software at advance level in the field of Gastronomy and Culinary Arts.X
9He/She knows general information about the basic concepts, theories, principles and fact in field of Business and Economy.X
10He/She has comprehensive and systematic knowledge about concepts, theories, principles and facts in the field of hospitality and tourism industry; he/she comprehends importance of Gastronomy and Culinary Arts for tourism industry.X
11He/She plans and performs organizations of hospitality industry.X
12He/She knows and performs national and international food safety and hygiene standards.X
13He/She knows and implements about national and international cuisine.X
14He/She knows and implements food and beverage cost analysis, control, menu planning and pricing.X
15He/She knows about all the process that is related to food and beverage production and he/she solves the problems that appear in the process from purchasing to presentation phase.X
16He/She knows and applies national and international laws, occupational standards and principles of worker health and safety.X
17He/She has knowledge about modern and traditional production techniques in the field of food and beverage.X
18He/She improves his/her individual ability about artistic subjects and he/she implements it in the help of presentation techniques in his/her field.X
19He/She is able to invent new nutrient product, standardize and he/she is able to conduct registration process.X
20He/She evaluates nutrient and food in the terms of history, geography, culture and nourishment science.X