VOCATIONAL SCHOOL
Department of Tourism and Hotel Management (Turkish)
MUH 100 | Course Introduction and Application Information
Course Name |
Financial Accounting I
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
MUH 100
|
Fall
|
3
|
0
|
3
|
5
|
Prerequisites |
None
|
|||||
Course Language |
Turkish
|
|||||
Course Type |
Required
|
|||||
Course Level |
Short Cycle
|
|||||
Mode of Delivery | - | |||||
Teaching Methods and Techniques of the Course | DiscussionProblem SolvingQ&ALecture / Presentation | |||||
Course Coordinator | - | |||||
Course Lecturer(s) | ||||||
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 |
The students who succeeded in this course;
|
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. |
|
Core Courses | |
Major Area Courses |
X
|
|
Supportive Courses | ||
Media and Management Skills Courses | ||
Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
Week | Subjects | Related Preparation |
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 | MIDTERM | MIDTERM |
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 | Weigthing |
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 |
14
|
4
|
56
|
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
|
26
|
26
|
Total |
150
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
1
|
2
|
3
|
4
|
5
|
||
1 | Has a basic knowledge of major theories, phenomena, concepts, and principles in the field of tourism. |
X | ||||
2 | Associate the professional knowledge acquired in the field with other disciplines and use it in the field of application. |
X | ||||
3 | Uses modern techniques and tools required to perform tourism services. |
X | ||||
4 | Uses computer software, automation systems and information technologies as required by the field of tourism and hotel management. |
X | ||||
5 | Improves himself / herself by following the developments in his / her field with the awareness of lifelong learning. |
X | ||||
6 | Has basic knowledge of legal regulations, professional standards, ethical principles, and professional awareness in the field. |
X | ||||
7 | Communicates effectively with guests and collaborators in written and verbal expressions. |
X | ||||
8 | Develops creative and innovative solutions individually and as a team to possible problems that may be encountered in tourism services. |
X | ||||
9 | Has knowledge on occupational safety, worker health, environmental protection and has quality awareness. |
X | ||||
10 | Demonstrates reading, understanding, speaking, and writing skills in English at least at the A2 level of the European Language Portfolio. |
X | ||||
11 | Follows the information about tourism and hotel management and communicates with colleagues using two foreign languages. |
X |
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
NEWS |ALL NEWS
IUE Students at Travel Turkey
Izmir University of Economics (IUE) Vocational School, Tourism and Hotel Management Program opened a booth in Travel Turkey Izmir, one of the
Tourism students of IUE working at Swissotel
Students of tourism and hospitality management program at Izmir University of Economics Vocational School have started to have impact on the sector.