GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
GENERAL ACCOUNTING I/BNK-101
Course Title: GENERAL ACCOUNTING I
Credits 3 ECTS 5
Semester 1 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc.Prof. Cevdet Yiğit Özbek
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/ozbek
 -- EMAIL(S) OF LECTURER(S)
  ozbek@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Defines the basic concepts of accounting.
Has knowledge about the function of the accountant.
Acquire the rules of operation of active and passive accounts.
She/he can organize balance sheet and income table from financial statements.
She/he can read the balance sheet and the income statement.
 -- 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  Definition of accounting, historical development, scope, parts of accounting, basic concepts of accounting, generally accepted accounting principles
2. Week  Concept of balance sheet, definitions of balance sheet, basic equilibrium of balance sheet, effect of balance sheet of financial transactions
3. Week  Examples that provide basic balance of balance sheet, Concept of account; definition of account, expressions about accounts, partitioning of accounts.
4. Week  Examples that provide basic balance of balance sheet
5. Week  Functioning and examples of active and passive accounts
6. Week  CASH AND CASH EQUIVALENTS
7. Week  RECEIVED CHEQUES
8. Week  Midterm exam
9. Week  CASH IN BANKS
10. Week  CASH IN BANKS CHEQUES ISSUED AND PAYMENT ORDERS
11. Week  SECURİTİES OBLIGATION NOTES AND BONDS
12. Week  SECURİTİES STOCKS
13. Week  TRADE RECEIVABLE OTHER RECEIVABLE
14. Week  INVENTORIES
15. Week  INVENTORIES
16. Week  Overview
 -- RECOMMENDED OR REQUIRED READING
  Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, question-answer, demonstration, drill, practise
 -- WORK PLACEMENT(S)
  No
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 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
3
30
 Searching in Internet and Library
10
3
30
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
2
4
8
 Final and Studying for Final
2
4
8
 Other
2
4
8
 TOTAL WORKLOAD: 
126
 TOTAL WORKLOAD / 25: 
5.04
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Use mathematical and graphical tools in the field of insuranceX
2Understand the basic concepts and assumptions related to the science of insuranceX
3Use methods, techniques and tools necessary for the analysis and modelling of economic data to ensure and evaluate the obtained resultsX
4Describe the structure and properties of the markets in economyX
5Make predictions about the relationships between economic and financial variablesX
6Analyze and comment on current economic eventsX
7Comment on Insurance SectorX
8Analyze the insurance companies and the insurance sector within the framework of economic, financial and accounting dataX
9Have the ability to develop solutions for social problemsX
10Have the ability to do inter-disciplinary research and studyX