OPTICIANRY
Associate	TR-NQF-HE: Level 5	QF-EHEA: Short Cycle	EQF-LLL: Level 5

Ders Genel Tanıtım Bilgileri

Course Code:

2017002005

Ders İsmi:

Accounting

Ders Yarıyılı:

Spring

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
2	0	2	3

Language of instruction:

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Bölüm Seçmeli

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. Aslı ARSLAN

Course Lecturer(s):

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:	The aim of this course is; To provide students with basic accounting knowledge that they will use in retailing.
Course Content:	Basic concepts in accounting; Registration procedures; Accounts; Financial assets; Foreign sources; Income and expense accounts and operation; Basic financial statements; Inventory and depreciation; Closing procedures; Financial evaluation; Accounting regulation.

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) Define the science of accounting.
2) Explain the importance and role of accounting for businesses.
3) List and explain the basic principles and principles of accounting.
4) Lists and explains the financial statements used in accounting.
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	Basic concepts and principles of accounting
2)	Accounting records and uniform accounting system
3)	Operation of Active and Passive Accounts
4)	Operation of Financial Assets, Current and Fixed Assets
5)	Scope of Foreign Resources and Operation of Equity Accounts
6)	Income Accounts and Operation
7)	Expense Accounts and Operation
8)	Midterms
9)	Preparation of Basic Financial Statements- Income Statement
10)	Preparation of Basic Financial Statements - Balance Sheet
11)	Operation of Cost Accounts
12)	Inventory Transactions and Depreciation
13)	Accounting Period End Closing Transactions
14)	Evaluation of the Financial Events of the Business
15)	General Accounting Regulation and Principles
16)	Final Exams

Sources

Course Notes / Textbooks:	Ders notları dersin öğretim elemanı tarafından verilecektir. / Course notes are given by lecturer.
References:	Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi.

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları	1	2	3	4
Program Outcomes
1) Has a basic level of theoretical and practical knowledge about opticianry.
2) Has training on the ethical framework of optician practices.
3) He/she carries out a given task independently by using the basic knowledge he/she has about optics applications.
4) Uses basic theoretical and applied knowledge about the field, basic computer programs and related technologies.
5) Expresses yourself effectively by using information and communication technologies related to optician's field and communicating both verbally and in writing.
6) Evaluates the basic knowledge and skills acquired in optics with a critical perspective.
7) He/she identifies his/her needs for learning and has the competence to direct his/her own learning.
8) Have the ability to use the equipment, machinery and equipment necessary for the preparation of glasses and the necessary technical knowledge for this.
9) Makes the selection of basic vision devices (glasses, contact lenses, etc.) according to the prescription and makes them ready for the user.
10) Knows the function of glasses in the correction of myopia, hyperopia and astigmatism.
11) It has sufficient infrastructure in terms of quality in health, brand marketing target, optician business.
12) Has sufficient awareness of individual and public health, environmental protection and occupational safety.
13) As an optician, she/he knows the laws, regulations, legislation and professional ethical rules related to her/his duties, rights and responsibilities and acts in accordance with these rules.
14) Carries out a given task independently by using the basic knowledge he/she has in his/her field.

Ders - Öğrenme Kazanımı İlişkisi

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

	Program Outcomes	Level of Contribution
1)	Has a basic level of theoretical and practical knowledge about opticianry.	1
2)	Has training on the ethical framework of optician practices.
3)	He/she carries out a given task independently by using the basic knowledge he/she has about optics applications.	1
4)	Uses basic theoretical and applied knowledge about the field, basic computer programs and related technologies.
5)	Expresses yourself effectively by using information and communication technologies related to optician's field and communicating both verbally and in writing.	2
6)	Evaluates the basic knowledge and skills acquired in optics with a critical perspective.	2
7)	He/she identifies his/her needs for learning and has the competence to direct his/her own learning.
8)	Have the ability to use the equipment, machinery and equipment necessary for the preparation of glasses and the necessary technical knowledge for this.	1
9)	Makes the selection of basic vision devices (glasses, contact lenses, etc.) according to the prescription and makes them ready for the user.
10)	Knows the function of glasses in the correction of myopia, hyperopia and astigmatism.
11)	It has sufficient infrastructure in terms of quality in health, brand marketing target, optician business.
12)	Has sufficient awareness of individual and public health, environmental protection and occupational safety.
13)	As an optician, she/he knows the laws, regulations, legislation and professional ethical rules related to her/his duties, rights and responsibilities and acts in accordance with these rules.
14)	Carries out a given task independently by using the basic knowledge he/she has in his/her field.

Öğrenme Etkinliği ve Öğretme Yöntemleri

Anlatım
Course
Soru cevap/ Tartışma

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Yazılı Sınav (Açık uçlu sorular, çoktan seçmeli, doğru yanlış, eşleştirme, boşluk doldurma, sıralama)

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Semester Final Exam	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	2	28
Study Hours Out of Class	14	4	56
Homework Assignments	1	2	2
Midterms	1	2	2
Final	1	2	2
Total Workload			90