Foreign Trade
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

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department/Faculty Elective

Course Level:

Associate

TR-NQF-HE:5. Master`s Degree

QF-EHEA:Short Cycle

EQF-LLL:5. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Öğr.Gör. MÜRÜVVET AKAR

Course Lecturer(s):

Öğr.Gör. MÜRÜVVET AKAR

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;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) Identify documents used in accounting records.
2) Explain accounting equivalence
3) Explains the tools used in the accounting process and the steps of the process.
4) Organize financial statements
Competence to Work Independently and Take Responsibility

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) Being knowledgeable in the field of foreign trade and knowing the various documents used
2) Having basic knowledge about export and customs legislation
3) Having the knowledge of associating foreign trade with logistics management
4) To have knowledge about international trade organizations and European Union
5) To have knowledge of foreign trade financing
6) To have the practice of researching and reporting information with graduation Project
7) Being conscious about Atatürk Principles and having knowledge about History of Turkish Revolution
8) To have basic knowledge in business administration and vision of international business
9) To have knowledge about basic methods used in financial accounting
10) Having effective communication skills in oral and written
11) Use at least one foreign language as scientific language

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Being knowledgeable in the field of foreign trade and knowing the various documents used	2
2)	Having basic knowledge about export and customs legislation	2
3)	Having the knowledge of associating foreign trade with logistics management	1
4)	To have knowledge about international trade organizations and European Union	1
5)	To have knowledge of foreign trade financing	2
6)	To have the practice of researching and reporting information with graduation Project	3
7)	Being conscious about Atatürk Principles and having knowledge about History of Turkish Revolution	3
8)	To have basic knowledge in business administration and vision of international business	4
9)	To have knowledge about basic methods used in financial accounting	4
10)	Having effective communication skills in oral and written	5
11)	Use at least one foreign language as scientific language	3

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