Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
BASIC ACCOUNTING ZAUF1109 1. Semester 3 + 0 3.0 5.0

Prerequisites None

Language of Instruction Turkish
Course Level Associate's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors
Assistants
Goals To teach the definition of accounting, the basic concepts of accounting, financial statements and the principles of financial statements, documents used as a source in accounting, the operation of accounts, grouping and tabulating large numbers of figures in a meaningful way and converting them into statistical information.
Course Content In this course, the relationship between the operations of businesses and accounting will be discussed, by defining the accounting system, balance sheet and income statement principles, accounts and operating rules, recording systems, chart of accounts creation processes, accounting books and documents, distribution of business assets and application monographs on transactions, and as a result, general trial balance arrangement will be taught.
Learning Outcomes 1) Learning the definition of accounting, its historical development and its importance in commercial life.
2) Dealing with asset accounts and resource accounts.
3) Learning balance sheet and income statement principles and balance sheet basic equations,

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Basic information about accounting, accounting concepts.

2. Week Basic financial statements (balance sheet, income statement), financial statement principles.

3. Week Accounting cycle, concept of account, chart of accounts and chart of accounts coding systems, accounting recording procedures, books and documents, unilateral recording procedure, double-sided recording procedure.

4. Week Cash and cash equivalents.

5. Week Securities, financial assets.

6. Week Trade receivables, doubtful trade receivables.

8. Week Tangible assets.

10. Week 129 / 5.000 Çeviri sonuçları Intangible assets, special depletion assets and their depreciation, expenses and income accruals for future years.

11. Week Resource accounts, short-term liabilities, financial liabilities.

12. Week Other revolving assets, VAT settlement and accrual.

13. Week Commercial liabilities, other liabilities, order advances received, and income for future months.

14. Week Midterm exam


Sources Used in This Course
Recommended Sources
Salim Şengel 2017, Genel Muhasebe, Detay Yayıncılık, Ankara

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3
PY15000
PY25000
PY35000
PY45000

*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) 14 3
Work Hour outside Classroom (Preparation, strengthening) 14 7
Homework 3 2
Presentation (Including Preparation Time) 1 4
Project (Including Preparation and presentation Time) 1 1
Report (Including Preparation and presentation Time) 1 4
Activity (Web Search, Library Work, Trip, Observation, Interview etc.) 1 1
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
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Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload