Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
ACCOUNTING I SAY101 1. Semester 2 + 2 3.0 4.0

Prerequisites None

Language of Instruction Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors Pınar DOĞANAY PAYZİNER
Assistants
Goals Fundamentals of accounting, fundamental accounting principles, general accepted accounting principles, accounting/financial reporting standards, bookkeeping of commercial transactions that corporations make during a year.
Course Content Cash, Banks, Receivables, Payables, Securities, Income and Expenditure Account and Final Operations
Learning Outcomes 1) Defines the accounting.
2) Explains the purpose, functions and parts of accounting.
3) List the basic concepts of accounting.
4) Tell the theoretical structure of accounting.
5) Establishes the equation of assets and resources according to the basic equation of accounting.
6) Explain the concepts and features of balance sheet and income statement.
7) It creates trial balance, balance sheet and income statement.
8) Calculates the cost of merchandise sold.
9) Explains the functioning and quality of asset accounts.
10) According to the double-sided posting method, accounts in the cash equivalents, securities, trade receivables and other receivables account group are recorded in the journal and general ledger.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week General Information About Accounting Course Lecture
Large Group Discussion
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
2. Week Fundamentals Principles of Accounting Lecture; Question Answer
Large Group Discussion
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
3. Week Outputs of Accounting and Stakeholders Lecture; Question Answer
Large Group Discussion
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
4. Week Basic Financial Statements Lecture; Question Answer; Problem Solving; Case Study
Brainstorming; Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
5. Week Basic Accounting Equation Lecture; Question Answer; Problem Solving; Case Study
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
6. Week Balance Sheet Lecture; Question Answer; Problem Solving; Case Study
Brainstorming; Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
7. Week Income Statement Lecture; Question Answer; Problem Solving; Case Study
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
8. Week Accounts Lecture; Question Answer
Large Group Discussion
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
9. Week Functioning of Accounting System Lecture; Question Answer; Problem Solving
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
10. Week Assets Lecture; Question Answer; Problem Solving
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
11. Week Current Assets: Liquid Assets (100 Cash) Lecture; Question Answer; Problem Solving; Case Study
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
12. Week Current Assets: Liquid Assets II Lecture; Question Answer; Problem Solving; Case Study
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
13. Week Current Assets: Marketable Securities Lecture; Question Answer; Problem Solving; Case Study
Large Group Discussion
Problem Based Learning; Brain Based Learning 		Homework
14. Week Case Studies and Probem Solving About Funtioning of Accoumting System Lecture; Question Answer; Problem Solving; Case Study
Large Group Discussion
Scenario Based Learning; Brain Based Learning 		Homework

Sources Used in This Course
Recommended Sources
Ercan Bayazıtlı, “Genel Muhasebe Problemleri”, Siyasal Kitabevi, 10. Baskı, Ankara, 2011
Hüseyin Ali Kutlu, Tekdüzen Genel Muhasebe, Nobel Kitabevi, 2. Baskı, Ankara, 2011.
N. Ata Atabey, Raif Parlakkaya ve Ali Alagöz, Nobel Kitabevi, 3. Baskı, Ankara, 2013.
Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 17. Baskı, Ankara, 2013.
Yurdakul Çaldağ ve Yıldız Ayanoğlu, Genel Muhasebe, Gazi Kitabevi, 9. Baskı, Ankara, 2012.
Yüksel Koç Yalkın, “Genel Muhasebe-İlkeler ve Uygulamalar”, Nobel Yayınevi, 18. Baskı, Ankara, 2012.

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3DK4DK5DK6DK7DK8DK9DK10
PY153333333333
PY250000000000
PY350000000000
PY455555555555
PY550000000000

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 12 2
Work Hour outside Classroom (Preparation, strengthening) 10 2
Homework 8 2
Activity (Web Search, Library Work, Trip, Observation, Interview etc.) 4 2
Midterm Exam 1 1
Time to prepare for Midterm Exam 5 5
Final Exam 1 1
Time to prepare for Final Exam 5 5
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload