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Mersin Üniversitesi

Ders Bilgileri

ACCOUNTING I
Kodu Dönemi Teori Uygulama Ulusal Kredisi AKTS Kredisi
Saat / Hafta
KAM441 Fall 3 0 3 5
Ön Koşulu Olan Ders( ler )
Dili en
Türü Required
Seviyesi Bachelor's
Öğretim Elemanı( ları ) Assoc. Prof. Levent KOŞAN
Öğretim Sistemi Face to Face
Önerilen Hususlar None
Staj Durumu None
Amacı The objective of this course is to familiarize the students with the basic concepts and principles of accounting.
İçeriği asic concepts of accounting, accepted accounting principles, balance-sheet and income statement, documents and books of accounting, basic accounts and records.

Dersin Öğrenim Çıktıları

# Öğrenim Çıktıları
1 To be able to define the basic concepts of accounting
2 To be able to explain the purpose of financial accounting
3 To be able to define different users of accounting information
4 To be able to explain accepted accounting principles
5 To be able to recognize and use documents and books of accounting
6 To be able to prepare basic financial statement in accordance with generally accepted accounting principles
7 To be able to apply basic accounts
8 To be able to apply basic records

Haftalık Ayrıntılı Ders İçeriği

# Konular Öğretim Yöntem ve Teknikleri
1 History of accounting Lecture, discussion, examples
2 Types of accounting Lecture, discussion, examples
3 Principles and concepts of accounting Lecture, discussion, examples
4 Balance-sheet Lecture, discussion, examples
5 Income statement Lecture, discussion, examples
6 Basic accounts Lecture, discussion, examples
7 Documents and books of accounting Lecture, discussion, examples
8 Mid-Term Exam
9 Double account system Lecture, discussion, examples
10 Accounting process Lecture, discussion, examples
11 Recording stocks Lecture, discussion, examples
12 Periodic accounting system Lecture, discussion, examples
13 Perpetual accounting system Lecture, discussion, examples
14 Examples Lecture, discussion, examples
15 Examples Lecture, discussion, examples
16 Final Exam

Resources

# Malzeme / Kaynak Adı Kaynak Hakkında Bilgi Referans / Önerilen Kaynak
1 Sevilengül, Orhan; Genel Muhasebe, 15. Baskı, Gazi Kitabevi, Ankara, 2009
2 Çaldağ, Yurdakul; Yıldız Ayanoğlu; Genel Muhasebe, 5. Baskı, Gazi Kitabevi, Ankara, 2008
3 Örten, Remzi; Aydın Karapınar; Tekdüzen Muhasebe Sistemi İle Uyumlu Genel Muhasebe, 4. Baskı, Gazi Kitabevi, Ankara, 2007.

Ölçme ve Değerlendirme Sistemi

# Ağırlık Çalışma Türü Çalışma Adı
1 0.6 5 Final Exam
2 0.4 1 1. Mid-Term Exam

Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri

# Öğrenim Çıktıları Program Çıktıları Ölçme ve Değerlendirme
1 To be able to define the basic concepts of accounting
2 To be able to explain the purpose of financial accounting
3 To be able to define different users of accounting information
4 To be able to explain accepted accounting principles
5 To be able to recognize and use documents and books of accounting
6 To be able to prepare basic financial statement in accordance with generally accepted accounting principles
7 To be able to apply basic accounts
8 To be able to apply basic records

Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.

İş Yükü Detayları

# Etkinlik Adet Süre (Saat) İş Yükü
0 Course Duration 14 3 42
1 Course Duration Except Class (Preliminary Study, Enhancement) 14 2 28
2 Presentation and Seminar Preparation 0 0 0
3 Web Research, Library and Archival Work 0 0 0
4 Document/Information Listing 0 0 0
5 Workshop 0 0 0
6 Preparation for Midterm Exam 1 25 25
7 Midterm Exam 1 2 2
8 Quiz 0 0 0
9 Homework 0 0 0
10 Midterm Project 0 0 0
11 Midterm Exercise 0 0 0
12 Final Project 1 0 0
13 Final Exercise 0 0 0
14 Preparation for Final Exam 1 33 33
15 Final Exam 1 2 2
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