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 PERVİN AHU ÇERÇİ
Dersin Öğretim Eleman(lar)ı:
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.

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

(The matrix below shows how the course learning outcomes (CLOs) associates with programme learning outcomes (both KPLOs & SPLOs) and, if exist, the level of quantitative contribution to them.)

Relationship Between CLOs & PLOs

(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )

CLOs/PLOs	KPLO 3			KPLO 4	KPLO 5	KPLO 6		KPLO 7	KPLO 9
CLOs/PLOs	1	3	5	3	5	2	4	2	4
CLO1
CLO2
CLO3
CLO4
CLO5
CLO6
CLO7
CLO8
CLO9
CLO10

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)	Knowing Modern Logistics activities and being able to learn the basic legislation on these issues.
2)	Lists warehouse operation procedures, order management, material handling, packaging and labelling processes.
3)	To know the developments and policies that Modern Logistics follows today and to learn the institutions and organizations that will follow these developments.	1
	3.1 Interpret the knowledge of the country and the world economy.
	3.3 Having basic knowledge of logistics, foreign trade, marketing and customs legislation.
	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.	1

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.
	4.3 Associates all logistics activities within the framework of cooperation in supply chain management.

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.
	5.5 Applies the theoretical knowledge learned in business life for a semester.

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	2
	6.2 Explains the basic business functions and business processes.	2
	6.4 Explains the basic and theoretical knowledge required by national and international business and trade.	1
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.	3
	7.2 Takes part in activities related to the field of education in a business operating in the field.	3

8)	Ability to use theoretical methods regarding design, planning and decision-making within the scope of logistics activities in the field of application.
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.
	9.4 Interprets the supply chain management philosophy.

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
Case Study
Problem Solving
Demonstration
Views
Laboratory
Reading
Homework
Project Preparation
Thesis Preparation
Peer Education
Seminar
Technical Visit
Course Conference
Brain Storming
Questions Answers
Individual and Group Work
Role Playing-Animation-Improvisation
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
Presentation
Final Exam
Quiz
Report Evaluation
Homework Evaluation
Oral Exam
Thesis Defense
Jury Evaluation
Practice Exam
Evaluation of Implementation Training in the Workplace
Active Participation in Class
Participation in Discussions

Relationship Between CLOs & Teaching-Learning, Assesment-Evaluation Methods of the Course

(The matrix below shows the teaching-learning and assessment-evaluation methods designated for the course unit in relation to the course learning outcomes.)

LEARNING & TEACHING METHODS

COURSE LEARNING OUTCOMES

ASSESMENT & EVALUATION METHODS

CLO1

CLO2

CLO3

CLO4

CLO5

CLO6

CLO7

CLO8

CLO9

CLO10

-Lectures

-Midterm

-Discussion

-Presentation

-Case Study

-Final Exam

-Problem Solving

-Quiz

-Demonstration

-Report Evaluation

-Views

-Homework Evaluation

-Laboratory

-Oral Exam

-Reading

-Thesis Defense

-Homework

-Jury Evaluation

-Project Preparation

-Practice Exam

-Thesis Preparation

-Evaluation of Implementation Training in the Workplace

-Peer Education

-Active Participation in Class

-Seminar

- Participation in Discussions

-Technical Visit

-Course Conference

-Brain Storming

-Questions Answers

-Individual and Group Work

-Role Playing-Animation-Improvisation