Erciyes University - Info Package

Course unit title	Level of course unit	Course unit code	Type of course unit	Semester of course unit	Local credit	ECTS credit	Syllabus
GENERAL ACCOUNTING	Second cycle	HY 209		3	4.00	4.00	Print

Description of course unit

Prerequisites and course requisities	There is no prerequisite or co-requisite for this course.
Language of instruction	Turkish
Coordinator	Lecturer Tunahan AVCI
Lecturer(s)	Lecturer Tunahan AVCI
Teaching assitant(s)	None
Mode of delivery	The mode of delivery of this course is face to face.
Course objective	-
Course description	-

Course contents

1	Definition and Basic Concepts of Accounting,
2	Basic Accounting Equation,
3	the Balance Sheet and Income Statement;
4	Account Concept and Operation of the accounts,
5	books and documents used in accounting,
6	Double Entry Method;
7	Correction of Registration errors,
8	Transactions on an Accounting Period (Accounting Process);
9	added Value Tax Accounting;
10	Periodic Inventory System;
11	Periodic Inventory System;
12	Perpetual Inventory Method
13	Perpetual Inventory Method
14	Perpetual Inventory Method
15
16
17
18
19
20

Learning outcomes of the course unit

1	evaluates the importance of accounting and accounting information for business.
2	defines assets, debts and equities in business.
3	evaluates the changings in assets, debts and equities on balance sheet equation.
4	explains needed documents for recording.
5	explains books in accounting.
6	records, classifies the transactions on journals and accounts.
7	defines the other books and records.
8	learns how to record, classify and summarize the financial transactions.
9
10

*Contribution level of the course unit to the key learning outcomes

1	Using knowledge of obstetrics and gynecology at high level for building hypothesis, solving and developing them.
2	Creating an innovative way of thinking in the field of obstetrics and gynecology for scientific methods, designs or applications or implementing /applying a known idea for the methodsand designsin the field of obstetrics and gynecology
3	Designing, applying and finalizing an obstetrics and gynecology study using suitable Technologies
4	Accessing the latest information in the field of obstetrics and gynecology and evaluating them in a systematic manner
5	Presenting and publishing the results of his academic studies in national and international academic platforms.
6	Knowing the importance of ethical principles and ethics committees for individuals and for the society.
7	Evaluating the obstetrics and gynecology -related information in a criticizing manner
8	Having the skills of oral and written communication, collaboration, defending his opinions; for working at his own field, the other fields of veterinary medicine, scientific and social communities
9	Leadership ability to resolve the problems in novel and interdisciplinary environments when necessary
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11
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19
20
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23
24
25
26
27
28
29
30
31
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36
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45
Number of stars refer to level of contribution from 1 (the least) to 5 (the most)

Planned learning activities, teaching methods and ECTS work load

	Quantity	Time (hour)	Quantity*Time (hour)
Lectures (face to face teaching)	14	3	42
Study hours out of classroom (study before and after the class)	14	3	42
Homework	5	1	5
Presentation / seminar	0	0	0
Quiz	0	0	0
Preparation for midterm exams	1	5	5
Midterm exams	1	2	2
Project (term paper)	0	0	0
Laboratuar	0	0	0
Field study	0	0	0
Preparation for final exam	1	5	5
Final exam	1	2	2
Research	0	0	0
Total work load			103
ECTS			4.00

Assessment methods and criteria

Evaluation during semester	Quantity	Percentage
Midterm exam	1	40
Quiz	0	0
Homework	0	0
Semester total		40
Contribution ratio of evaluation during semester to success		40
Contribution ratio of final exam to success		60
General total		100

Recommended and required reading

Textbook	Genel Muhasebe 1, Ahmet DOĞAN, 2011.
Additional references	Genel Muhasebe 1, Gülsevil YILDIZ, 2007.

Files related to the course unit