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
50411TATOZ-ISL3031	Accounting	1	Fall	2	0	2	3

Course Type :	Compulsory
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 PERVİN AHU ÇERÇİ Profesör Dr. BAKİ AKSU
Dersin Kategorisi:	Field Specific

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives:
Course Content:	The course teaches functions and types of Accounting, record keeping process, preparation of basic reports, analysis of these reports and the cost concepts.

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) Explain accounting within the framework of economy and business relations.
2) Knows the functions of accounting and how to use them.
3) Can classify accounting according to different criteria. Explains the basic concepts and principles in the accounting process.
4) Understands the basis of the accounting process within the framework of the balance sheet basic equation.
5) Understand the factors that change the operating results and financial structure of the business within the framework of the balance sheet basic equation.
6) Üretim- Ticari- Hizmet işletmelerinde maliyet – gider konularını kavrar.
7) Learns the scope of cost accounting and costing systems.
Skills *(Describe as Cognitive and/or Practical Skills.)*
1) Learns the accounting recording process and creating summary report tables at the end of this process.
2) Understands how financial reports will be subjected to financial analysis.
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.)*
1) Students taking this course gain the ability to show what they have learned by preparing a presentation on topics related to general accounting.

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Accounting and Business Concept Basic Concepts of Accounting	Reads the relevant chapter from the Accounting Book	Materyal
2)	Business Types and Establishment Stages Uniform Chart of Accounts	Reads the relevant chapter from the Accounting Book
3)	Balance Sheet Concept and Sample Question Solutions	Reads the relevant chapter from the Accounting Book
4)	Journal Entry Book Loss and Definition of Ledger Sample Question Solutions	Reads the relevant chapter from the Accounting Book
5)	Income and Expense Accounts VAT Account Records	Reads the relevant chapter from the Accounting Book
6)	Income and Expense Accounts VAT Account Records	Reads the relevant chapter from the Accounting Book
7)	End of period accounting transactions Trial Balance book records	Reads the relevant chapter from the Accounting Book
8)	Midterm exam
9)	Instrument Register	Reads the relevant chapter from the Accounting Book
10)	Inventory Cost Valuation Methods (Actual cost method and FIFO)	Reads the relevant chapter from the Accounting Book
11)	Inventory Cost Valuation Methods (Average cost method and LIFO)	Reads the relevant chapter from the Accounting Book
12)	Foreign Currency Records	Reads the relevant chapter from the Accounting Book
13)	Foreign Currency Records	Reads the relevant chapter from the Accounting Book
14)	Accounting Monograph	Reads the relevant chapter from the Accounting Book

*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	5	8	9	6	7	10
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.
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 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
Discussion
Problem Solving
Reading
Brain Storming
Questions Answers
Individual and Group Work

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
Presentation
Final Exam
Quiz
Homework Evaluation

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

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Quizzes	2	% 10.00
Midterms	1	% 40.00
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	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