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:	Öğr.Gör. ŞERMİN ÇABUK
16	Course Lecturers:	Öğr.Gör.Yaser GÜRSOY, Öğr. Gör. Nilüfer ÇETİNKAYA, Öğr. Gör. Adem YILDIRIM, Öğr. Gör. Nurşen ARABACI
17	Contactinformation of the Course Coordinator:	Öğr. Gör. Şermin ÇABUK Sosyal Bilimler Meslek Yüksekokulu scabuk@uludag.edu.tr, U.Ü.S.B.M.Y.O
18	Website:
19	Objective of the Course:	To give general information about accounting by making general description about accounting
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 Making accounting description; 2 Learning account concept; 3 Creating chart of accounts; 4 Setting balance-sheet and income statement; 5 Journal and general ledger recording; 6 Trial balance setting; 7 VAT knowledge and setting declaration; 8 Asset accounts knowledge and recording; 9 Source accounts knowledge and recording; 10 Stock accounts knowledge and recording;

22	Course Content:

Week	Theoretical	Practical
1	Accounting concept, using methods and princibles
2	Basic accounting equalty, balance and income statement
3	Account concept, journal entry, trial balance and subsidiary account
4	Officaal books, accounting process
5	Uniform chart of accounts
6	Balance-sheet investigation
7	VAT and application information
8	Mid-term and course review
9	Stocks; raw material, semifinished product, product
10	Merchandise inventories, Financial events of buying and selling
11	Examples
12	Contunious inventory method
13	Periodic inventory method
14	Examples

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
Information

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	1	14
Homeworks, Performances	0	8	24
Projects	1	10	10
Field Studies	0	0	0
Midtermexams	1	15	15
Others	0	0	0
Final Exams	1	15	15
Total WorkLoad			120
Total workload/ 30 hr			4
ECTS Credit of the Course			4

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 PQ13 LO1 0 0 2 0 0 3 4 5 0 0 0 3 0 LO2 0 0 2 0 0 3 4 5 0 0 0 3 0 LO3 0 0 2 0 0 3 4 5 0 0 0 3 0 LO4 0 0 2 0 0 3 4 5 0 0 0 3 0 LO5 0 0 2 0 0 3 4 5 0 0 0 3 0 LO6 0 0 2 0 0 3 4 5 0 0 0 3 0 LO7 0 0 2 0 0 3 4 5 0 0 0 3 0 LO8 0 0 2 0 0 3 4 5 0 0 0 3 0 LO9 0 0 2 0 0 3 4 5 0 0 0 3 0 LO10 0 0 2 0 0 3 4 5 0 0 0 3 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High