Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
BANKING AND INSURANCE GENERAL ACCOUNTING	UBAS1108	2. Semester	3 + 0	3.0	5.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Associate's Degree
Course Type	Compulsory
Mode of delivery	Computer aided oral presentation
Course Coordinator
Instructors
Assistants
Goals	It is aimed to teach accounting principles, bookkeeping, analysis of financial statements.
Course Content	Definition of accounting, functions of accounting, main concepts about accounting, accountancy profession, main concepts about accounts, balance sheet, income statement, accounting plan, ledger, journals, trial balance, types of trial balance, current assets, fixed assets, securities, accounts receivables.
Learning Outcomes	1) Learning the concept of accounting principles 2) Teaching of recording methods 3) Analyzing the financial statements

Week	Topics	Teaching and Learning Methods and Techniques	Study Materials
1. Week	Accounting (definition, historical development, scope, theory)
2. Week	Functions of Accounting
3. Week	Registration Methods of Monetary Transactions
4. Week	Double-Sided Recording Method
5. Week	Types of Accounting
6. Week	The Concept of Asset and Monitoring of Assets
7. Week	The Concept of Asset and Monitoring of Assets
8. Week	Midterm Exam
9. Week	Basic Financial Statements
10. Week	Additional Financial Statements
11. Week	Additional Financial Statements
12. Week	General Objectives of Financial Statements
13. Week	Financial Transactions, Accounts, Classification of Accounts
14. Week	Monitoring Revenue and Expense Accounts
15. Week	The Uniform Chart Of Accounts
16. Week	Final exam

Recommended Sources

Açıklamalı ve Notlu Çözümlü Genel Muhasebe Problemleri, Prof. Dr. Orhan SEVİLENGÜL, Gazi Kitabevi, Ankara, 2011.

Genel Muhasebe Cilt I-II, Prof. Dr. Ümit ATAMAN, Türkmen Kitabevi,2013.

Genel Muhasebe İlkeler ve Uygulamalar, Prof. Dr. Yüksel Koç YALKIN, Nobel Yayın Dağıtım, Ankara, 2013.

Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, Gazi Kitabevi, Ankara, 2014.

Genel Muhasebe, Prof. Dr. Süleyman YÜKÇÜ, Altın Nokta Yayınevi, İzmir, 2014.

Genel Muhasebe, Prof. Dr. Yurdakul ÇALDAĞ, Yrd. Doç. Dr. Yıldız AYANOĞLU, Gazi Kitabevi, Ankara, 2011.

*DK = Course's Contrubution.

	0	1	2	3	4	5
Level of contribution	None	Very Low	Low	Fair	High	Very High

Event	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Total weeks*Hours per week)	14	4	56
Work Hour outside Classroom (Preparation, strengthening)	14	4	56
Midterm Exam	1	2	2
Time to prepare for Midterm Exam	1	15	15
Final Exam	1	2	2
Time to prepare for Final Exam	1	20	20
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course			30