ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
| Tourism And Hospitality Management | |||||
| Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 | ||
General course introduction information
| Course Code: | MDST118 | ||||||||
| Course Name: | General Accounting | ||||||||
| Course Semester: |
Spring |
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| Course Credits: |
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| Language of instruction: | TR | ||||||||
| Course Requisites: | |||||||||
| Does the Course Require Work Experience?: | No | ||||||||
| Type of course: | Department/Faculty Elective | ||||||||
| Course Level: |
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| Mode of Delivery: | Face to face | ||||||||
| Course Coordinator : | Öğr.Gör. MÜRÜVVET AKAR | ||||||||
| Course Lecturer(s): |
Öğr.Gör. MÜRÜVVET AKAR |
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| Course Assistants: |
Course Objective and Content
| Course Objectives: | The aim of this course ; to grasp the importance of accounting and accounting terminology of information, recognition tools used in the process of producing accounting information and monitoring the process to gain the practical skills. |
| Course Content: | • Defines the importance of accounting information in terms of businesses. • Explain accounting equivalence. • Identify documents used in accounting records. • Explains the tools and process steps used in the accounting process. • Organize financial statements. |
Learning Outcomes
The students who have succeeded in this course;
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Lesson Plan
| Week | Subject | Related Preparation |
| 1) | • Description of the business • Definition of accountant • Business functions and accounting relationship • Management functions and accounting relationship | Lecture notes |
| 2) | Definition of Balance Sheet • Basic equality of Balance Sheet • Financial transactions and balance sheet effect | Lecture notes |
| 3) | Account concept • Functioning of accounts • Uniform account plan | Lecture notes |
| 4) | • Two-sided recording system • Financial transaction documents • Daily recording • Major bookings • Trial Balance | Lecture notes |
| 5) | • Accounts receivable • Trade receivables and other receivables • Daily and major bookings | Lecture notes |
| 6) | Inventory concept • Inventory accounting • Daily and major bookings | Lecture notes |
| 7) | Fixed assets Depreciation Daily and major bookings | Lecture notes |
| 8) | Midterm exam | |
| 9) | Long term liabilities • accounts payables • Daily and major bookings | Lecture notes |
| 10) | Equity Capital back-ups and profit back-ups Daily and major bookings | Lecture notes |
| 11) | Off-balance sheet accounts Usage areas of off-balance sheet accounts Daily and big notebooks | Lecture notes |
| 12) | Income table features Income table treatments Income statement | Lecture notes |
| 13) | Inventory • Definite timeline • Balance Sheet | Lecture notes |
| 14) | Monography | Lecture notes |
| 15) | Final exam |
Sources
| Course Notes / Textbooks: | Okuma materyali, ödev fotokopileri ile birlikte haftalık olarak verilecektir. Reading material will be given on weekly basis together with the assignment sheets |
| References: | Genel Muhasebe Orhan Sevilengül, 17. Baskı, Gazi Yayınevi, Ankara 2013 ISBN: 9757313182 |
Course-Program Learning Outcome Relationship
| Learning Outcomes | 1 |
2 |
3 |
4 |
|---|---|---|---|---|
| Program Outcomes | ||||
| 1) Can work in Travel Agencies | ||||
| 2) Can work in Fares & Ticketing and Airline Reservation Departments | ||||
| 3) They can work in various departments of hospitality management | ||||
| 4) Can work in various Departments of airlines | ||||
| 5) Those who fulfill the requirements of the YOK/ DGS Exam can continue University | ||||
Course - Learning Outcome Relationship
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Can work in Travel Agencies | |
| 2) | Can work in Fares & Ticketing and Airline Reservation Departments | |
| 3) | They can work in various departments of hospitality management | |
| 4) | Can work in various Departments of airlines | |
| 5) | Those who fulfill the requirements of the YOK/ DGS Exam can continue University |
Learning Activity and Teaching Methods
| Expression | |
| Lesson | |
| Problem Solving |
Assessment & Grading Methods and Criteria
| Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) |
Assessment & Grading
| Semester Requirements | Number of Activities | Level of Contribution |
| Midterms | 1 | % 50 |
| Final | 1 | % 50 |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 50 | |
| PERCENTAGE OF FINAL WORK | % 50 | |
| total | % 100 | |
Workload and ECTS Credit Grading
| Activities | Number of Activities | Duration (Hours) | Workload |
| Course Hours | 15 | 3 | 45 |
| Study Hours Out of Class | 15 | 2 | 30 |
| Presentations / Seminar | 1 | 15 | 15 |
| Homework Assignments | 1 | 15 | 15 |
| Quizzes | 1 | 15 | 15 |
| Midterms | 1 | 15 | 15 |
| Final | 1 | 15 | 15 |
| Total Workload | 150 | ||