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:
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Knowledge
(Described as Theoritical and/or Factual Knowledge.)
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1) Explain accounting within the framework of economy and business relations.
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2) Knows the functions of accounting and how to use them.
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3) Can classify accounting according to different criteria. Explains the basic concepts and principles in the accounting process.
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4) Understands the basis of the accounting process within the framework of the balance sheet basic equation.
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5) Understand the factors that change the operating results and financial structure of the business within the framework of the balance sheet basic equation.
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6) Üretim- Ticari- Hizmet işletmelerinde maliyet – gider konularını kavrar.
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7) Learns the scope of cost accounting and costing systems.
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Skills
(Describe as Cognitive and/or Practical Skills.)
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1) Learns the accounting recording process and creating summary report tables at the end of this process.
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2) Understands how financial reports will be subjected to financial analysis.
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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.)
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1) Students taking this course gain the ability to show what they have learned by preparing a presentation on topics related to general accounting.
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Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
1) |
Business and Management |
Text book
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Materyal
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2) |
Function and purpose of accounting. Businesses using accounting data. |
Reads the relevant chapter from the Financial Accounting Book
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3) |
Basic Accounting Principles and Concepts. |
Reads the relevant chapter from the Financial Accounting Book
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4) |
Basic balance sheet and main financial statements |
Reads the relevant chapter from the Financial Accounting Book
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5) |
Effects of business activities on financial statements |
Reads the relevant chapter from the Financial Accounting Book
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6) |
Balance sheet items and their effects on the balance sheet |
Reads the relevant chapter from the Financial Accounting Book
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7) |
Effects of business activities on financial statements |
Reads the relevant chapter from the Financial Accounting Book
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8) |
Midterm exam |
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9) |
Stock valuation methods |
Reads the relevant chapter from the Financial Accounting Book
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10) |
The recording process in accounting |
Reads the relevant chapter from the Financial Accounting Book
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11) |
Financial analysis and table analysis |
Reads the relevant chapter from the Financial Accounting Book
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12) |
Financial Analysis and CVP Analysis |
Reads the relevant chapter from the Financial Accounting Book
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13) |
Cost concept and systems |
Reads the relevant chapter from the Financial Accounting Book
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14) |
Accounting Monograph |
Reads the relevant chapter from the Financial Accounting Book
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Course Notes / Textbooks: |
Öğretici notları - Lecturer notes
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References: |
Prof.Dr. Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, Ankara 2016
Prof.Dr. İbrahim Lazol, Genel Muhasebe, Ekin Kitabevi, Bursa 2018
Nihat Küçüksavaş, Finansal Muhasebe, Beta Yayınları, İstanbul 2012
Erhan Kotar, Şükrü Dokur, Genel Muhasebe:Temel İlkeler, Alfa Yayınları, İstanbul,1995
Ümit Gücenme, Genel Muhasebe, Aktüel Yayınları, İstanbul, 2005
Charles T.Horngren- Walter T.Harrison- Linda S. Bamber; Accounting , Prentice Hall,
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(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )
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Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
1) |
Explains the basic, theoretical and practical knowledge of Logistics and Supply Chain Management |
5 |
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1.1 Outlines the basic information about supply and procurement processes |
5 |
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1.2 Lists warehouse business processes, order management, material handling, packaging and labeling transactions |
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1.3 Lists the requirements of inventory management |
5 |
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1.4 Remembers basic information about transport types |
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1.5 Effectively matches the current information and communication technologies required by logistics management |
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1.6 Recalls the national and international legislation and regulations related to the field of logistics |
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1.7 Explains the necessary occupational health and safety, environmental protection, quality and continuous improvement procedures related to logistics |
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1.8 Lists the duties and responsibilities of all parties throughout the supply chain |
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1.9 Evaluates the importance of information sharing and trust in the supply chain |
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1.10 Associates all logistics activities within supply chain management |
2 |
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1.11 Explains sustainable supply chain management |
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2) |
Explains the basic, theoretical and practical information about aviation |
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2.1 Explains the legislation and regulations related to aviation |
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2.2 Knows the aviation technology and equipment and matches the related processes |
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2.3 Defines Ground Services and Ticket Sales and Check-in transactions |
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2.4 Explains the necessary occupational health and safety, environmental protection, quality and continuous improvement procedures related to aviation |
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3) |
Explains the basic and theoretical knowledge required by national and international business and trade |
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3.1 Interprets information about country and world economy |
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3.2 Explains the basic business functions and processes |
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4) |
Applies the theoretical knowledge learned in business life for a semester. |
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4.1 Experiences all processes in business life |
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4.2 Compares theoretical knowledge and application |
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4.3 Compiles the knowledge and experience gained in the field. |
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5) |
Acquires the competencies defined as the institutional outcomes of Beykoz University on the basic level, inline with the expectations of business world and the society. |
2 |
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5.1 Improves competency in doing business, problem solving and conflict management |
2 |
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5.2 Gains leadership and teamwork competence |
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5.3 Develops ethical and social responsibility competence |
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5.4 Improves the competence of written and oral communication and interaction |
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5.5 Gains competence of critical thinking, creative and innovative thinking |
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5.6 Gains competence to develop strategic and entrepreneurial understanding |
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5.7 Gains the ability to take responsibility and make independent decisions |
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5.8 Gains the ability to manage change |
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5.9 Demonstrate competence in Learning to Learn, Personal and Social Development |
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5.10 Gains competence to develop Global Perspective |
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5.11 Improves the competency of technology usage and digital competence |
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5.12 Develops cultural awareness and competence of expression |
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5.13 Gains Social and Citizenship Competence |
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5.14 To be able to communicate in a Foreign Language (English) defined at least at the A2 level of the European Language Portfolio |
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WORKLOAD OF TEACHING & LEARNING ACTIVITIES |
Teaching & Learning Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
Course |
14 |
2 |
28 |
Laboratory |
0 |
0 |
0 |
Application |
0 |
0 |
0 |
Special Course Internship (Work Placement) |
0 |
0 |
0 |
Field Work |
0 |
0 |
0 |
Study Hours Out of Class |
14 |
1 |
14 |
Presentations / Seminar |
0 |
0 |
0 |
Project |
0 |
0 |
0 |
Homework Assignments |
1 |
4 |
4 |
Total Workload of Teaching & Learning Activities |
- |
- |
46 |
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES |
Assesment & Evaluation Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
Quizzes |
2 |
4 |
8 |
Midterms |
1 |
10 |
10 |
Semester Final Exam |
1 |
14 |
14 |
Total Workload of Assesment & Evaluation Activities |
- |
- |
32 |
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
78 |
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
3 |