USEFUL INFORMATION, RESOURCES & SERVICES FOR STUDENTSUSEFUL LINKS AND DOCUMENTS ADITIONAL & SUPPORTING INFORMATION

SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code	Course Name	Year	Semester	Theoretical	Practical	Credit	ECTS
DTI5101	Accounting	2	Spring	3	0	3	6

Course Type :	University Elective
Cycle:	Associate TQF-HE:5. Master`s Degree QF-EHEA:Short Cycle EQF-LLL:5. Master`s Degree
Language of Instruction:	Turkish
Prerequisities and Co-requisities:	N/A
Mode of Delivery:	Face to face
Name of Coordinator:	Instructor YUSUF GÖKHAN YILDIZ
Dersin Öğretim Eleman(lar)ı:	Instructor YUSUF GÖKHAN YILDIZ
Dersin Kategorisi:	Competency Development (University Elective)

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives:

The main objective of this course is to provide students with the knowledge and skills necessary to accurately record, classify, report, and analyze financial transactions in businesses within the framework of accounting principles. The course will systematically cover the fundamental concepts of accounting, the preparation and interpretation of financial statements, the accounting of commercial transactions, as well as the operation of key account groups such as inventories, receivables, and fixed assets.

Course Content:

Definition, scope, and importance of accounting for businesses; basic concepts of accounting; balance sheet and income statement; fundamental accounting equation (balance sheet equation); account concept and operating rules; opening balance sheet and opening entries; journal (general journal); ledger (general ledger) and trial balance; merchandise transactions and VAT (Value Added Tax) operations; cash and cash equivalents; trade receivables; inventory valuation methods and applications; accounting transactions of the inventory group; fixed assets; sample monograph applications.

Course Specific Rules

Before each class, it is expected that the recommended resources are consulted, the materials shared within the scope of the course are reviewed, and the assigned practical exercises are prepared accordingly.

Course Learning Outcomes (CLOs)

Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:



Knowledge *(Described as Theoritical and/or Factual Knowledge.)*
1) Can explain the basic concepts of accounting, its functions, and its importance for businesses.
2) Can explain the basic financial statements and relate them to the balance sheet equation.
3) Can explain the concept of accounts and the rules of account operation.
4) Recognizes accounting books and can interpret summary tables.
Skills *(Describe as Cognitive and/or Practical Skills.)*
1) Can prepare the opening balance sheet and record the opening entry.
2) Can record the daily and end-of-period accounting transactions of the business.
3) Can record accounting entries related to banking and foreign exchange transactions.
Competences *(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)*

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Accounting Concept, Importance of Accounting, and Accounting Functions	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
2)	Basic financial statements	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
3)	The concept of accounts and rules of operation.	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
4)	Opening Balance Sheet and Opening Entries	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
5)	Recording in Accounting Books	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
6)	Merchandise Movements and VAT Transactions	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
7)	Cash and Cash Equivalents	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
8)	Midterm Exam	Materyal
9)	Bank and Foreign Exchange Transactions, Trade Receivables	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
10)	Inventory Valuation Methods and Applications	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
11)	Accounting for the Inventory Account Group	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
12)	Fixed Assets	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
13)	Foreign Liabilities	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.
14)	Monograph Practice	Materyal	The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities.

*These fields provides students with course materials for their pre- and further study before and after the course delivered.

DERS ÖĞRENME ÇIKTILARI - PROGRAM ÖĞRENME ÇIKTILARI İLİŞKİSİ

Contribution of The Course Unit To The Programme Learning Outcomes

Ders Öğrenme Çıktıları (DÖÇ)	1	2	3	4	1	2	5
Program Öğrenme Çıktıları (PÖÇ)
1) Be able to explain the fundamental concepts, theories, and processes of logistics and supply chain management, as well as the roles and responsibilities of the parties involved in the supply chain.
2) It can handle logistics operations such as warehouse management, order processing, transportation, packaging, and labeling.
3) They can apply basic knowledge of foreign trade, marketing, and customs legislation, as well as foreign trade processes (INCOTERMS, delivery and payment methods, etc.).
4) Can evaluate the internal and external environment of logistics companies in terms of economic indicators.
5) Can develop innovative solutions to complex problems encountered in the field of logistics.
6) Can effectively use theoretical knowledge and information technologies in design, planning, and decision-making processes.
7) Through experience gained in workplace practices, theoretical knowledge can be integrated with practical application.
8) They can act with a sense of professional responsibility within the framework of ethical values, principles of social responsibility, labor law, and occupational health and safety regulations.
9) Can manage logistics processes in accordance with the principles of sustainability, green logistics, and environmental awareness.
10) Can effectively participate in teamwork and communication processes.
11) They can follow current developments and technological innovations in the field of logistics.

SECTION III: RELATIONSHIP BETWEEN COURSE UNIT AND COURSE LEARNING OUTCOMES (CLOs)

Level of Contribution of the Course to PLOs

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Programme Learning Outcomes	Contribution Level (from 1 to 5)
1)	Be able to explain the fundamental concepts, theories, and processes of logistics and supply chain management, as well as the roles and responsibilities of the parties involved in the supply chain.	1
2)	It can handle logistics operations such as warehouse management, order processing, transportation, packaging, and labeling.	1
3)	They can apply basic knowledge of foreign trade, marketing, and customs legislation, as well as foreign trade processes (INCOTERMS, delivery and payment methods, etc.).	1
4)	Can evaluate the internal and external environment of logistics companies in terms of economic indicators.	2
5)	Can develop innovative solutions to complex problems encountered in the field of logistics.	1
6)	Can effectively use theoretical knowledge and information technologies in design, planning, and decision-making processes.	2
7)	Through experience gained in workplace practices, theoretical knowledge can be integrated with practical application.	2
8)	They can act with a sense of professional responsibility within the framework of ethical values, principles of social responsibility, labor law, and occupational health and safety regulations.	1
9)	Can manage logistics processes in accordance with the principles of sustainability, green logistics, and environmental awareness.	3
10)	Can effectively participate in teamwork and communication processes.	4
11)	They can follow current developments and technological innovations in the field of logistics.	5

SECTION IV: TEACHING-LEARNING & ASSESMENT-EVALUATION METHODS OF THE COURSE

Teaching & Learning Methods of the Course

(All teaching and learning methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Teaching and Learning Methods defined at the Programme Level	Teaching and Learning Methods Defined for the Course
Lectures
Homework
Questions Answers
Active Participation in Class

Assessment & Evaluation Methods of the Course

(All assessment and evaluation methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Aassessment and evaluation Methods defined at the Programme Level	Assessment and Evaluation Methods defined for the Course
Midterm
Final Exam

Contribution of Assesment & Evalution Activities to Final Grade of the Course

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Midterms	1	% 50.00
Semester Final Exam	1	% 50.00
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

SECTION V: WORKLOAD & ECTS CREDITS ALLOCATED FOR THE COURSE

WORKLOAD OF TEACHING & LEARNING ACTIVITIES
Teaching & Learning Activities	# of Activities per semester	Duration (hour)	Total Workload
Course	14	3	42
Laboratory	0	0	0
Application	1	14	14
Special Course Internship (Work Placement)	0	0	0
Field Work	0	0	0
Study Hours Out of Class	1	15	15
Presentations / Seminar	0	0	0
Project	0	0	0
Homework Assignments	0	0	0
Total Workload of Teaching & Learning Activities	-	-	71
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES
Assesment & Evaluation Activities	# of Activities per semester	Duration (hour)	Total Workload
Quizzes	0	0	0
Midterms	1	36	36
Semester Final Exam	1	46	46
Total Workload of Assesment & Evaluation Activities	-	-	82
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities)			153
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h)			6

Course Notes / Textbooks:	Ders içi dokümanlar, monografi örnekleri, ders slaytları, Online Beykoz Sistemi’nde yer alan ders uygulamaları, ders kapsamında geliştirilmiş yapay zekâ destekli etkinlikler, muhasebe simülasyonları Materyal
References:	Acar, D., & Tetik, N. (2005). Genel Muhasebe. Detay Yayıncılık. Badem, M. (2021). Genel Muhasebe. Ekin Basım Yayın Dağıtım. Erbaşlar, G. (2018). Genel Muhasebe. Nobel Akademik Yayıncılık. Gersil, A. (2023). Tekdüzen Muhasebe Sistemiyle Uyumlu Genel Muhasebe. Ekin Basım Yayın Dağıtım. Sevilengül, O. (2008). Genel Muhasebe. Gazi Kitapevi. Materyal