Department of Justice

MUH 103 | Course Introduction and Application Information

Course Name

Accounting

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
MUH 103	Fall	3	0	3	6

Prerequisites	None
Course Language	Turkish
Course Type	Required
Course Level	Short Cycle
Mode of Delivery	-
Teaching Methods and Techniques of the Course	Discussion Problem Solving Q&A Lecture / Presentation
National Occupation Classification	-
Course Coordinator	-
Course Lecturer(s)	Öğr. Gör. Ülkü YILDIZ
Assistant(s)	-

Course Objectives

The purpose of this course is to provide students with the relevant and sufficient information necessary to manage accounting entries and prepare the balance sheet.

Learning Outcomes

#	Content	PC Sub	* Contribution Level
#	Content	PC Sub	1	2	3	4	5
1	will be able to explain the main principles of accounting and linking them to the accounting transactions
2	will be able to prepare the chart of accounts
3	will be able to make accounting entries for asset accounts
4	will be able to prepare the ledger and trial balance
5	will be able to prepare the balance-sheet for the end of the period

Course Description

Students will be able to explain the main principles of accounting, applying the rules and principles of accounting, they will be able to manage accounting entries and prepare the accounting ledgers and the balance sheet for the end of the period.

Course Category	Core Courses
	Major Area Courses
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation	Learning Outcome
1	Definition and functions of accounting, users of accounting information, scope and basic principles of accounting	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 7-34.
2	Definition of the the balance sheet, equation of balance sheet, effects of financial transactions on balance sheet	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 35-38.
3	Account concept, the functioning of the accounting rules, the accounting process	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 45-62.
4	Opening balance sheet, compilation of data and documents, accounting entries journals to the ledger	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 63-81.
5	Monthly trial balance, general trial balance , inventory transactions, adjusted trial balance, balance sheet and income statement for the end of the period	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 85-100.
6	Monthly trial balance, general trial balance , inventory transactions, adjusted trial balance, balance sheet and income statement for the end of the period	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 101-128.
7	Practices	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 63-128.
8	MID TERM	MID TERM
9	Liquid assets	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 160-193.
10	Securities	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 198-230.
11	Receivables	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 231-291.
12	Inventories	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 292-304.
13	Prepaid expenses, income accruals and other current assets	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 382-390.
14	Accounting entries for non-current assets	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 401-480.
15	Practices	Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 160-480.
16	FINAL	FINAL

Course Notes/Textbooks

Coursebook: Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182.

Additional Resource: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517.

Additional Resource: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.

Suggested Readings/Materials

www.kgk.gov.tr and Course Notes.

EVALUATION SYSTEM

Semester Activities	Number	Weighting	LO 1	LO 2	LO 3	LO 4	LO 5
Participation	1	10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm	1	40
Final Exam	1	50
Total

Weighting of Semester Activities on the Final Grade	2	50
Weighting of End-of-Semester Activities on the Final Grade	1	50
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	3	48
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class	16	5	80
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments			0
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	20	20
Final Exam	1	32	32
		Total	180

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	PC Sub	Program Competencies/Outcomes	* Contribution Level
#	PC Sub	Program Competencies/Outcomes	1	2	3	4	5
1	To be able to have knowledge about theories, concepts, methods and tools in the field of Justice services.		-	-	-	-	-
2	To be able to explain basic theoretical and procedural knowledges in the field of Public and Private Law.		-	-	-	-	-
3	To be able to have the basic and recent knowledge related with information technologies beside the field of Law.		-	-	-	-	-
4	To be able to have knowledge about ethics, legislations, principles and corevalues required by the Justice Services.		-	-	-	-	-
5	To be able to work efficiently and effectively in the field of Justice services as an individual and a teammember and as a responsible person.		-	-	-	-	-
6	To be able to convey his/her theoretical knowledge in the field of Justice Services in written or orally.		-	-	-	-	-
7	To be able to know the concepts of occupational safety, environmental protection and quality, and perform the requirements.		-	-	-	-	-
8	To be able to communicate with his/her colleagues in written and orally about the law issues in Turkish and in English as stipulated.		-	-	-	-	-
9	To be able to use the basic knowledge and skills required by the justice services for lifetime.		-	-	-	-	-
10	To be able to understand and practice the legal decisions and regulations required by the Justice Services.		-	-	-	-	-
11	To be able to follow the current developments in the field of Law and Justice by using English in the European Language Portfolio A2 Level.		-	-	-	-	-