Information Package / Course Catalogue
| Course Code | : TUİ106 |
| Course Type | : Required |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 2 |
| Prt. | : 0 |
| Credit | : 2 |
| Lab | : 0 |
| ECTS | : 3 |
Accounting can be defined as a “language of a business” which provides communication between the business and its managers and the entities who are interested in the business. Main purpose of this course is to teach the main requirements of this language. In this context to teach how to record accounts according to accounting principles, indicating how assets and financial sources change their forms as a result of business activities and how they are reported.
Accounting concept, assets, liabilities and the owner’s equity, accounting equation, recording journals and T-accounts, revenues and expenses, balance sheet and income statement, closing the accounts.
| Prof. Vehbi Uğur TANDOĞAN |
| 1. | To be able to name and define business resources and financial sources. |
| 2. | To be able to recognize and use accounting equation and accounting principles. |
| 3. | To be able to identify and compare the characteristics of accounts. |
| 4. | To be able to be aware of the difference between thehe business owner and the business. |
| 5. | To be able to learn the duties and responsibilities of the accounting department in accommodation establishments. |
| 6. | To be able to understand and record tax value added accounts |
| 7. | To be able to learn revenue, expense, profit and loss accounts, closing the accounts, preparing trial balance and balance sheet |
| 8. | To be able to record buying and selling merchandising inventory |
| 1. | Horngren, Charles; Harrison, Walter; Oliver, Suzanne(2009), Accounting, Pearson International Education, New Jersey., pp 10-150 |
| 2. | Yalkın, Yüksel Koç(1982), Genel Muhasebe, Siyasal Bilgiler Fakültesi Yayınları, Ankara s 15-80 |
| 3. | Çetiner, Ertuğrul(2010), Genel Muhasebe, Gazi Kitabevi Yayınları, Ankara, s. 5-90 |
| 4. | Çetiner, Ertuğrul(2005), Seyahat İşletmeleri Muhasebesi, Gazi Yayınları, Ankara, s. 5-100 |
| 5. | Azaltun, Murat(2005), Konaklama İşletmeleri Muhasebesi, Detay Yayınları, Ankara, s. 10-150 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 2 | 42 |
| Assignment | 5 | 2 | 1 | 15 |
| Reading | 2 | 2 | 0 | 4 |
| Midterm Examination | 1 | 3 | 1 | 4 |
| Final Examination | 1 | 4 | 1 | 5 |
| TOTAL WORKLOAD (hours) | 70 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | PÇ-13 | PÇ-14 | PÇ-15 | |
OÇ-1 | 4 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 3 | ||
OÇ-2 | 5 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 1 | ||
OÇ-3 | 4 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 1 | ||
OÇ-4 | 4 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 1 | ||
OÇ-5 | 4 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 1 | ||
OÇ-6 | 5 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 1 | ||
OÇ-7 | 4 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 1 | ||
OÇ-8 | 4 | 5 | 4 | 2 | 2 | 1 | 1 | 4 | 1 | 4 | 2 | 4 | 3 | ||