COURSE SYLLABUS

GENERAL ACCOUNTING

1	Course Title:	GENERAL ACCOUNTING
2	Course Code:	MVUZ019
3	Type of Course:	Compulsory
4	Level of Course:	Short Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. GÜLSÜN İŞSEVEROĞLU
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elamanları
17	Contactinformation of the Course Coordinator:	Program Başkanı Doç.Dr. Gülsün İŞSEVEROĞLU Mustafakemalpaşa Meslek Yüksekokulu Atariye Mahallesi Cumhuriyet Caddesi No: 4 16500 MKP/ BURSA Tlf : 0 (0224)6133102 / 61507 gissever@uludag.edu.tr Birim Bologna Koordinatörü Öğr. Gör. Dilek Saadet YILDIZ Mustafakemalpaşa Meslek Yüksekokulu Atariye Mahallesi Cumhuriyet Caddesi No: 4 16500 MKP/ BURSA Tlf : 0 (0224) 294 26 59 sdilekyildiz@uludag.edu.tr
18	Website:
19	Objective of the Course:	To ensure that the financial activities of economic units are prepared in accordance with the recording system required by the accounting system, and that documents-statements and financial statements are prepared for information users.
20	Contribution of the Course to Professional Development	Application of accounting transactions in a financial period.

Learning Outcomes:

1	Understanding the role and importance of accounting,;
2	Absorbing the basic accounting concepts and the technical structure of accounting,;
3	Understanding the Uniform Chart of Accounts and its scope,;
4	Learning the accounting process and the accounting documents, books and statements in this process,;
5	Mastering the functioning of asset accounts from balance sheet accounts,;
6	Mastering the functioning of resource accounts from balance sheet accounts,;
7	Making records regarding inventory accounts,;
8	Mastering the functioning of income statement accounts,;
9	To be able to prepare basic financial statements,;
10	To comprehend the importance of professional members to comply with ethical principles in the process of recording economic activities.;

22	Course Content:

Week	Theoretical	Practical
1	Purpose of accounting - its role in economic units - basic concepts of accounting - principles of accounting
2	Basic accounting equation- Balance sheet and Income statement
3	Account concept- posting scheme
4	Accounting process, documents-accounting slips-books
5	Uniform Chart of Accounts
6	Mastering the functioning of asset accounts from balance sheet accounts,
7	Mastering the functioning of resource accounts from balance sheet accounts
8	Income statement calculations and application practices
9	Goods movements and recording methods
10	Value Added Tax and implementation practices
11	Continuous Inventory Method and application practices
12	Application of Perpetual Inventory Method monograph in the accounting process
13	Spaced Inventory Method and its application practices
14	Application of the Intermittent Inventory Method monograph in the accounting process

23	Textbooks, References and/or Other Materials:	1-Prof.Dr.Ümit Gücenme;”Genel Muhasebe” Çözümlü Uygulamalar ve Problemler, Marmara Kitabevi, Bursa. 2-Prof.Dr.İbrahim Lazol; “Genel Muhasebe”, Ekin Kitabevi,Bursa 3- Doç. Dr. Ali Ildır;”Genel Muhasebe Uygulamaları”,Alfa Yayınları,Bursa,
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and under graduate Education regulation
Information	Results are determined with the letter grade determined by the student automation system

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High