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) |
Accounting and Business Concept
Basic Concepts of Accounting |
Reads the relevant chapter from the Accounting Book
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Materyal
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2) |
Business Types and Establishment Stages
Uniform Chart of Accounts
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Reads the relevant chapter from the Accounting Book
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3) |
Balance Sheet Concept and Sample Question Solutions |
Reads the relevant chapter from the Accounting Book
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4) |
Journal Entry Book Loss and Definition of Ledger
Sample Question Solutions |
Reads the relevant chapter from the Accounting Book
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5) |
Income and Expense Accounts
VAT Account Records |
Reads the relevant chapter from the Accounting Book
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6) |
Income and Expense Accounts
VAT Account Records |
Reads the relevant chapter from the Accounting Book
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7) |
End of period accounting transactions
Trial Balance book records
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Reads the relevant chapter from the Accounting Book
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8) |
Midterm exam |
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9) |
Instrument Register |
Reads the relevant chapter from the Accounting Book
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10) |
Inventory Cost Valuation Methods (Actual cost method and FIFO) |
Reads the relevant chapter from the Accounting Book
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11) |
Inventory Cost Valuation Methods (Average cost method and LIFO) |
Reads the relevant chapter from the Accounting Book
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12) |
Foreign Currency Records |
Reads the relevant chapter from the Accounting Book
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13) |
Foreign Currency Records |
Reads the relevant chapter from the Accounting Book
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14) |
Accounting Monograph |
Reads the relevant chapter from the 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) |
Knowing Modern Logistics activities and being able to learn the basic legislation on these issues. |
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2) |
Lists warehouse operation procedures, order management, material handling, packaging and labelling processes. |
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3) |
To know the developments and policies that Modern Logistics follows today and to learn the institutions and organizations that will follow these developments. |
3 |
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3.1 Interpret the knowledge of the country and the world economy. |
3 |
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3.3 Having basic knowledge of logistics, foreign trade, marketing and customs legislation. |
4 |
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3.5 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. |
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4) |
Recognizing and editing documents used in logistics-related fields. Ability to clearly explain the knowledge and practices he/she has to his/her colleagues, superiors and the people and organizations he/she serves. |
4 |
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4.3 Associates all logistics activities within the framework of cooperation in supply chain management. |
4 |
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5) |
Having knowledge and awareness of basic legal knowledge, social responsibility, ethical values, social security rights, along with the ability to follow and apply the legislation related to the profession. |
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5.5 Applies the theoretical knowledge learned in business life for a semester. |
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6) |
Ability to follow and analyze the internal and external environment of businesses in the field of logistics by knowing the basic characteristics and economic life |
3 |
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6.2 Explains the basic business functions and business processes. |
3 |
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6.4 Explains the basic and theoretical knowledge required by national and international business and trade. |
5 |
7) |
Ability to analyze complex problems and bring a multifaceted perspective to problems by synthesizing different ideas, thanks to the applied training received in the field of logistics. |
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7.2 Takes part in activities related to the field of education in a business operating in the field. |
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8) |
Ability to use theoretical methods regarding design, planning and decision-making within the scope of logistics activities in the field of application. |
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9) |
Ability to interpret and evaluate classical and current theories used in the field of logistics and supply chain, taking into account the developments, changes and tendencies in the sector. |
1 |
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9.4 Interprets the supply chain management philosophy. |
1 |
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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 |
0 |
0 |
0 |
Total Workload of Teaching & Learning Activities |
- |
- |
42 |
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 |
17 |
17 |
Total Workload of Assesment & Evaluation Activities |
- |
- |
35 |
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
77 |
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
3 |