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Course Information

Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
PRINCIPLES OF ACCOUNTING	805000005040		3 + 0	3.0	6.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Graduate Degree
Course Type	Compulsory
Mode of delivery
Course Coordinator
Instructors	Erol DEMİR
Assistants
Goals	Develop knowledge and awerannes of the students basic principles of accounting, ımportance of accounting for business, documents in accounting, book keeping, accounting books, accounting equation, balance sheet, ıncome statement, accounts.
Course Content	Accounting (concept, historical development, scope, theory), functions of accounting, methods of recording monetary transactions, double sided recording method, types of accounting, concept and monitoring of assets, basic financial tables (balance sheet and income statement), additional financial statements (cash flow statement, cost of sales statement, statement of profit appropriation, statement of changes in equity), purpose of financial statements in general, financial transactions, accounts, classification of accounts, monitoring of changes in capital through income and expense accounts, uniform accounting plan, documents of accounting records, accounting fiches, commercial documents, period end procedures.
Learning Outcomes	1) Understands the basic concepts and technical structure of accounting. 2) Understands the accounting process and the place and importance of books and documents in accounting. 3) Learns Unified chart list of accounts and coding of accounts. 4) Learn the basic equations of accounting and the recording system of accounting. 5) Recognizes the balance sheet, income statement and other financial statements and obtains financial information about the relevant business/organization with the help of financial statements.