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

Course Introduction and Application Information

Course Code:

OPT102

Course Name:

Accounting

Semester:

Spring

Course Credits:

ECTS

Language of instruction:

Turkish

Course Condition:

Does the Course Require Work Experience?:

Type of course:

Compulsory Courses

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. ÖZLEM NUR BESLER

Course Lecturer(s):

ÖZLEM NUR BESLER

Course Assistants:

Course Objective and Content

Course Objectives:	It aims to learn basic information about accounting, transactions carried out in accounting, financial statements, accounting records kept and information related to them.
Course Content:	It includes learning the basic accounting information and accounting principles and concepts needed by accounting information users, making accounting records, arranging the trial balance, arranging the opening and closing balance sheet and financial statements, especially the income statement, and explaining the accounting process.

Learning Outcomes

The students who have succeeded in this course;
1) 1. Have knowledge about trade accounting.
2) 2. Creates basic accounting records.
3) 3. Prepares financial statements.
4) 4. Interprets the information in the financial statements.

Course Flow Plan

Week	Subject	Related Preparation
1)	Introduction to the Course, Purpose of the Course and Learning Objectives	NON
2)	Definition of Accounting	NON
3)	Financial (Financial) Statements	NON
4)	Recording Process of Transactions	NON
5)	Accounting for Commercial Goods Movements -1	NON
6)	Accounting for Commercial Goods Movements -2	NON
7)	Instant Values	NON
8)	MIDTERM	NON
9)	Trade Receivables	NON
10)	Stocks	NON
11)	Fixed Assets	NON
12)	Foreign Sources	NON
13)	Equity	NON
14)	Financial Investments	NON
15)	General Repeat	NON

Sources

Course Notes / Textbooks:	Lazol, İ. (2015). Genel Muhasebe. Ekin Basım.
References:	Sevilengül, O. (2016). Genel Muhasebe. Gazi Kitabevi, Ataman, Ü. (2010). Genel Muhasebe 1. Türkmen Kitabevi

Course - Program Learning Outcome Relationship

Course Learning Outcomes	1	2	3	4
Program Outcomes
1) Knows the basic terms used in optics, the history of optics, its development and the profession of optician.
2) Knows the environmental, social and ethical problems related to her\his profession and assumes the responsibilities related to them.
3) Observes the health and safety measures related to her\his profession.
4) It adopts the total quality philosophy and supports the relevant corporate processes.
5) Gains the basic math and physics knowledge required in the optician profession.
6) Learns information technologies, uses basic computer programs and professional software programs.
7) Knows eye anatomy and optics, has information about eye diseases.
8) Learns the refraction errors, knows the optical equipment used to correct these defects, measures the diopters of optical glasses by means of a phonometer, and determines the type of lens.
9) Knows the properties of materials defined in optics and recognizes optical instruments.
10) She/He reads the prescriptions prepared by the ophthalmologist, supplies the optical equipment, selects the most suitable glass and frame for the patient, and performs the most appropriate glasses assembly procedures in order to eliminate or alleviate vision disorders.
11) When there is a problem with optical materials in the optician laboratory or establishment, she/he understands and fixes the problem.
12) Obtains the knowledge of history belonging to the Ottoman and Republican Periods.
13) Learns Turkish language structure and acquires a basic level of English grammer that will enable her/him to communicate.
14) He/she makes the necessary financial planning in his/her institution and has general accounting knowledge.
15) The researcher is open to changes, has creative, program-solving skills and the ability to share solution suggestions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Average	3 Highest

	Program Outcomes	Level of Contribution
1)	Knows the basic terms used in optics, the history of optics, its development and the profession of optician.
2)	Knows the environmental, social and ethical problems related to her\his profession and assumes the responsibilities related to them.
3)	Observes the health and safety measures related to her\his profession.
4)	It adopts the total quality philosophy and supports the relevant corporate processes.	1
5)	Gains the basic math and physics knowledge required in the optician profession.
6)	Learns information technologies, uses basic computer programs and professional software programs.
7)	Knows eye anatomy and optics, has information about eye diseases.
8)	Learns the refraction errors, knows the optical equipment used to correct these defects, measures the diopters of optical glasses by means of a phonometer, and determines the type of lens.
9)	Knows the properties of materials defined in optics and recognizes optical instruments.
10)	She/He reads the prescriptions prepared by the ophthalmologist, supplies the optical equipment, selects the most suitable glass and frame for the patient, and performs the most appropriate glasses assembly procedures in order to eliminate or alleviate vision disorders.
11)	When there is a problem with optical materials in the optician laboratory or establishment, she/he understands and fixes the problem.
12)	Obtains the knowledge of history belonging to the Ottoman and Republican Periods.
13)	Learns Turkish language structure and acquires a basic level of English grammer that will enable her/him to communicate.
14)	He/she makes the necessary financial planning in his/her institution and has general accounting knowledge.	3
15)	The researcher is open to changes, has creative, program-solving skills and the ability to share solution suggestions.

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	1	% 20
Midterms	1	% 35
Final	1	% 45
total		% 100
PERCENTAGE OF SEMESTER WORK		% 55
PERCENTAGE OF FINAL WORK		% 45
total		% 100

Workload and ECTS Credit Calculation

Activities	Number of Activities	Workload
Course Hours	14	28
Midterms	1	2
Final	1	2
Total Workload		32