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, institutional and practical information about national and international civil aviation services |
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1.1 Knows passenger and ground services in airport terminal buildings. |
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1.2 Knows the vehicles, equipment and related services used in ground operations of airports. |
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1.3 Knows the ticket sales operations and calculations used in airlines. |
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1.4 Have basic information about aircraft. |
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1.5 Has knowledge about national and international civil aviation law. |
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1.6 Has knowledge about national and international security management. |
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2) |
Explains the basic and theoretical knowledge required by national and international civil airline enterprises and organizations. |
3 |
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2.1 Has knowledge about country and world economy. |
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2.2 Has knowledge about business management. |
3 |
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2.3 Has knowledge about basic and airline marketing. |
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2.4 Has knowledge about basic and civil aviation mathematical operations. |
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2.5 Has basic accounting information. |
5 |
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3) |
Explains the basic and theoretical knowledge required by national and international civil aviation institutions and organizations. |
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3.1 Has knowledge about dispatch operations. |
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3.2 Has knowledge about aviation cargo operations. |
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3.3 Has information about airport terminal passenger services operations. |
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3.4 Has knowledge about crew planning applied in airline companies. |
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3.5 Have knowledge about logistics management and operations. |
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3.6 Has knowledge about the management of national and international airlines. |
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3.7 - |
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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 Takes part in activities related to the field of education in a business operating in the field. |
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4.3 Questions the application with theoretical knowledge. |
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4.5 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. |
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5.1 Acquires competency of analyzing and solving the problems. |
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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. |
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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 |
- |
- |
32 |
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
78 |
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
3 |