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Department of Tourism and Hotel Management (Turkish)
MUH 190 | Course Introduction and Application Information
| Course Name |
Financial Accounting I
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
MUH 190
|
Fall
|
3
|
0
|
3
|
4
|
| Prerequisites |
None
|
|||||
| Course Language | ||||||
| Course Type |
Required
|
|||||
| Course Level |
-
|
|||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | DiscussionProblem SolvingLecture / Presentation | |||||
| National Occupation Classification | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | This course aims to enable the student to perform accounting records and prepare the company's year-end balance sheet. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | The student will be able to explain the basic concepts of accounting, perform the necessary accounting records by applying accounting procedures and principles, create accounting ledgers, and prepare the year-end balance sheet. |
| Related Sustainable Development Goals |
|
|
|
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 |
| 1 | Definition of accounting, its functions, users of accounting information, scope of accounting, and basic concepts of accounting | Sevilengül, O. (2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426.. Chapter 1-2 |
| 2 | Definition of balance sheet, basic balance sheet equation, the impact of financial transactions on the balance sheet | Sevilengül, O.(2020). Genel Muhasebe Gazi Kitabevi. ISBN: 9786257855426. Chapter 2 |
| 3 | Concept of account, operation and rules of accounting accounts, sequence of accounting transactions | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 3 |
| 4 | Ledgers and records in accounting, monthly trial balances, general provisional trial balance, concept of inventory, final trial balance, year-end balance sheet, and income statement | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 4 |
| 5 | Ledgers and records in accounting, monthly trial balances, general provisional trial balance, concept of inventory, final trial balance, year-end balance sheet, and income statement | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 4 |
| 6 | Concept of assets and current assets accounts | Sevilengül, O.(2020). Genel Muhasebe..Gazi Kitabevi. ISBN: 9786257855426. Chapter 5 |
| 7 | Current assets accounts | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 5 |
| 8 | MIDTERM WEEK | |
| 9 | Fixed assets accounts | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 5 |
| 10 | Short-term liabilities accounts | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 6 |
| 11 | Long-term liabilities accounts | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 6 |
| 12 | Equity accounts | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 6 |
| 13 | Income statement accounts | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapter 8 |
| 14 | Year-end transactions | Sevilengül, O.(2020). Genel Muhasebe. Gazi Kitabevi. ISBN: 9786257855426. Chapterr 9 |
| 15 | General Evaluation of the Period | |
| 16 | FINAL WEEK |
| Course Notes/Textbooks | |
| Suggested Readings/Materials |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation |
1
|
10
|
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques |
1
|
20
|
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
30
|
| Final Exam |
1
|
40
|
| Total |
| Weighting of Semester Activities on the Final Grade |
3
|
60
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
| 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
|
2
|
28
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
1
|
8
|
8
|
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
16
|
16
|
| Final Exam |
1
|
20
|
20
|
| Total |
120
|
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. |
-
|
-
|
-
|
-
|
-
|
|
| 2 |
Associate the professional knowledge acquired in the field with other disciplines and use it in the field of application. |
-
|
-
|
-
|
-
|
-
|
|
| 3 |
Uses modern techniques and tools required to perform tourism services. |
-
|
-
|
-
|
-
|
-
|
|
| 4 |
Uses computer software, automation systems and information technologies as required by the field of tourism and hotel management. |
-
|
-
|
-
|
-
|
-
|
|
| 5 |
Improves himself / herself by following the developments in his / her field with the awareness of lifelong learning. |
-
|
-
|
-
|
-
|
-
|
|
| 6 |
Has basic knowledge of legal regulations, professional standards, ethical principles, and professional awareness in the field. |
-
|
-
|
-
|
-
|
-
|
|
| 7 |
Communicates effectively with guests and collaborators in written and verbal expressions. |
-
|
-
|
-
|
-
|
-
|
|
| 8 |
Develops creative and innovative solutions individually and as a team to possible problems that may be encountered in tourism services. |
-
|
-
|
-
|
-
|
-
|
|
| 9 |
Has knowledge on occupational safety, worker health, environmental protection and has quality awareness. |
-
|
-
|
-
|
-
|
-
|
|
| 10 |
Demonstrates reading, understanding, speaking, and writing skills in English at least at the A2 level of the European Language Portfolio. |
-
|
-
|
-
|
-
|
-
|
|
| 11 |
Follows the information about tourism and hotel management and communicates with colleagues using two foreign languages. |
-
|
-
|
-
|
-
|
-
|
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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