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 information about maritime activities. |
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1.1 Defines the basic features of maritime businesses, evaluate similarities and differences in practice. |
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1.2 Explains the planning processes in the ports and marinas and the business cycles and defines the requirements specific to the area. |
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1.3 Explains basic technical issues and terminology related to maritime industry. |
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1.4 Relates ship management, agency services and procurement processes and also predicts possible problems in these processes. |
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1.5 Matches effectively the current information and communication technologies required by the maritime industry. |
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1.6 Recall the national and international legislation and regulations related to maritime field. |
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1.7 Explains the necessary occupational health and safety, environmental protection, quality and continuous improvement procedures related to the maritime field. |
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1.8 Associates the logistics and supply chain processes to sea transportation. |
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2) |
Evaluates the structure and basic operations of maritime transport field. |
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2.1
Explains the technical equipment used in ports and the general operations of the operational sites with the handling procedures. |
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2.2
Explains the needs of the ship with how it can be supplied |
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2.3 Recalls the applications related to the carriage of special cargoes. |
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2.4 Lists the documents related to ship, port, freight and transportation, and reports on the processes of fixture and port-fixture process. |
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2.5 Explains the branches of passenger transportation systems and marine tourism. |
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2.6 Lists the types of marine insurance and distinguish the type of insurance to be applied according to the type of cargo and ship. |
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3) |
xplains the basic knowledge of law, commerce and business required by national and international maritime transport |
5 |
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3.1 Recall the basic principles of law and basic principles of maritime law. |
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3.2 Follows the economic developments in the world economy and transportation sector and associates them with the maritime sector. |
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3.3 Explain the basic business processes and marketing principles. |
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3.4 Specifies the customs procedures to be applied in foreign trade according to the type of cargo to be carried. |
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3.5 Indicates the basic methods used in the field of Marine and Port Management, economic data and methods of accounting for them. |
5 |
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3.6 Recalls the basic processes and legislation related to human resources management and organizes the maritime human resources processes. |
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4) |
Applies the theoretical knowledge learned in business life for a semester. |
3 |
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4.1 Experiences all processes in business life. |
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4.2 Takes part in activities related to the field of education in a business operating in the field. |
3 |
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4.3 Questions the application with theoretical knowledge. |
4 |
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4.4 Compiles the knowledge and experience gained in the field. |
4 |
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. |
5 |
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5.1 Acquires competency of analyzing and solving the problems. |
5 |
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5.2 Has awareness for ethical and social responsibility. |
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5.3 Takes responsibility as a team member in works and operations of his/her field. |
3 |
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5.4 Is aware of written, verbal communication and interaction. |
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5.5 Follows the developments of advanced technology and digital transformation. |
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5.6 Acquires the awareness for lifelong learning. |
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5.7 Has awareness about citizenship competency. |
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5.8 Evaluates the developments of his/her field with the understanding of an entrepreneur. |
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5.9 Acquires communication in a Foreign Language (English) competence defined on the level of at least A2 in European Language Portfolio. (In programs whose medium of instruction is English, on the level of B1). |
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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 |
- |
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32 |
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
78 |
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
3 |