1	Course Title:	ACCOUNTING PRACTICE-I
2	Course Code:	MVUS031
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi MELTEM ALTIN
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının Görevlendirdiği Öğretim Elemanları
17	Contactinformation of the Course Coordinator:	Öğr. Gör. Dr. Meltem Altın meltemaltin@uludag.edu.tr B.U.Ü. Orhaneli MYO 0(224)294 26 86
18	Website:
19	Objective of the Course:	Gaining knowledge in applying the accounting process by identifying accounts in accordance with the Uniform Chart of Accounts
20	Contribution of the Course to Professional Development	Developing skills in preparing basic financial statements by identifying accounts in accordance with the Uniform Chart of Accounts

21

Learning Outcomes:

1 Learning the accounting process; 2 Preparing the opening balance sheet by identifying accounts in accordance with the Uniform Chart of Accounts and recording the opening entries; 3 Recording the interim period, year-end entries, and transactions for the new fiscal year by identifying accounts in accordance with the Uniform Chart of Accounts; 4 Preparing the basic financial statements in accordance with the Uniform Chart of Accounts;

22	Course Content:

Week	Theoretical	Practical
1	Types of accounting, the concept of accounts, and the rules governing the operation of accounts, books and documents used in accounting	Accounting examples and applications
2	Uniform Chart of Accounts, the basic accounting equation, and the accounting process	Accounting examples and applications
3	Preparation of the opening balance sheet and recording of opening entries	Accounting examples and applications
4	Recording of interim accounting entries and general ledger entries, and preparation of monthly trial balances	Accounting examples and applications
5	Completion of year-end inventory procedures and closing of result accounts (income and expense accounts)	Accounting examples and applications
6	Preparation of the balance sheet and income statement in accordance with the Uniform Chart of Accounts	Accounting examples and applications
7	Preparation of the balance sheet and income statement in accordance with the Uniform Chart of Accounts	Accounting examples and applications
8	Operation of the 7/A and 7/B options	Accounting examples and applications
9	Theoretical questions for production companies under the 7/A option	Monograph applications
10	Theoretical questions for production companies under the 7/A option	Monograph applications
11	Theoretical questions for production companies under the 7/A option	Monograph applications
12	Theoretical questions for trading companies under the 7/A option	Monograph applications
13	Theoretical questions for trading companies under the 7/A option	Monograph applications
14	Theoretical questions for trading companies under the 7/A option	Monograph applications

23	Textbooks, References and/or Other Materials:	Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, Ankara. Prof. Dr. Nalan Akdoğan, Prof. Dr. Nejat Tenker, Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, Ankara. Prof. Dr. Adem Çabuk Prof. Dr. İbrahim Lazol, Mali Tablolar Analiz, Ekin Yayınevi. Prof. Dr. Vasfi Haftacı (2010), İşletmelerde Finansal Çözümleme, Umuttepe Yayınları
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	30
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	60
Total	3	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 are carried out according to the principles of Bursa Uludağ University Associate and Undergraduate Education Regulations.
Information	The results are determined by the letter grade determined by the student automation system.

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	1	14
Practicals/Labs	14	2	28
Self Study and Preparation	14	2	28
Homeworks, Performances	1	2	2
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	10	10
Others	0	0	0
Final Exams	1	10	10
Total WorkLoad			92
Total workload/ 30 hr			3,07
ECTS Credit of the Course			3

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 PQ13 PQ14 LO1 5 0 4 0 0 0 0 0 0 0 5 0 0 0 LO2 4 0 5 0 0 0 0 0 0 0 4 0 0 0 LO3 4 0 5 0 0 0 0 0 0 0 4 0 0 0 LO4 4 0 5 0 0 0 0 0 0 0 4 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High