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
INTRODUCTION TO ACCOUNTING I	Second cycle	F-İŞL103		1	4.00	4.00	Print

Description of course unit

Prerequisites and course requisities	Not Available
Language of instruction	Turkish
Coordinator	Prof. Dr. Şaban UZAY
Lecturer(s)	Prof. Dr. Şaban UZAY, Prof. Dr. Azzem ÖZKAN, Yrd. Doç. Dr. Ahmet DOĞAN, Yrd. Doç. Dr. Murat ESMERAY
Teaching assitant(s)	Not Available
Mode of delivery	Face to face in the classroom/Examples of financial events, applications and solutions.
Course objective	The main purpose of this course is to teach the accounting theory and applications. Principle of Accounting focus on financial operations of a commercial enterprise and comprise all transactions emerging in a period of time by purpose of recording, classifying, and summarizing. Accounting functions, mentioned above such as recording, classification and summarizing, and financial statements (balance sheet – income statement) have a basic working area in the course.
Course description	Accounting is the “Language of Business”. Accounting allows for communication between different parts of a company, as well as, between companies and even throughout the economy. The main purpose of accounting is to provide decision-makers with useful information.

Course contents

1	Acquaintance.
2	Introduction to Accounting. Definition and importance of accounting.
3	Functions, types and basic concepts of accounting.
4	Basic accounting equition. Impact of financial events on accounting. Finding profit or loos of the accounting period.
5	Basic financial statements. Accounting concepts. Form and function of the account.
6	Making accounting records using accounts. Sample, books and documents used in accounting.
7	Double entry recording method.
8	MIDTERM EXAM.
9	Double entry recording method. Correction of recording errors.
10	Accounting cycle: Midterm entries.
11	Accounting cycle: Period-end adjusting entries.
12	Value added tax accounts and their operations.
13	Recording methods relating account of merchandises: (1) Periodical inventory method,
14	Recording methods relating account of merchandises: (2)Perpetual inventory method.
15	Comprehensive sample in relating with operating accounting cycle.
16	FINAL EXAM.
17	FINAL EXAM.
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20

Learning outcomes of the course unit

1	Learning basic accounting concepts.
2	Applying basic accounting concepts to financial events.
3	Learn the logic of recording method of accounting.
4	Record of financial events in conformity with record method of accounting.
5	Identify the financial statements.
6	Prepare financial statements.
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*Contribution level of the course unit to the key learning outcomes

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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)	10	2	20
Homework	10	1	10
Presentation / seminar	0	0	0
Quiz	0	0	0
Preparation for midterm exams	3	5	15
Midterm exams	1	1	1
Project (term paper)	0	0	0
Laboratuar	0	0	0
Field study	0	0	0
Preparation for final exam	3	5	15
Final exam	1	1	1
Research	10	1	10
Total work load			114
ECTS			5.00

Assessment methods and criteria

Evaluation during semester	Quantity	Percentage
Midterm exam	1	100
Quiz	0	0
Homework	0	0
Semester total		100
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	(1) Ahmet DOĞAN, (2011), Genel Muhasebesi I, Beşinci Baskı, Kayseri. ---(2) Ahmet DOĞAN (2005), Genel Muhasebe II, Dördüncü Baskı, Detay Yayıncılık, Kayseri.
Additional references	Kemalettin CONKAR vd. (2002), Genel Muhasebe, Ankara.

Files related to the course unit