Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
GENERAL ACCOUTING HSU206 4. Semester 3 + 0 3.0 3.0

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

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Accounting (definition, historical development, scope, theory) Lecture

Homework Presentation (Including Preparation Time)
2. Week Functions of Accounting Lecture

Homework Presentation (Including Preparation Time)
3. Week Registration Methods of Monetary Transactions Lecture

Homework Presentation (Including Preparation Time)
4. Week Double-Sided Recording Method Lecture

Presentation (Including Preparation Time)
5. Week Types of Accounting Lecture

Homework Presentation (Including Preparation Time)
6. Week The Concept of Asset and Monitoring of Assets Lecture

Homework Presentation (Including Preparation Time)
7. Week The Concept of Asset and Monitoring of Assets Lecture

Homework Presentation (Including Preparation Time)
8. Week Midterm Exam Question Answer

Homework
9. Week Basic Financial Statements Lecture

Homework
10. Week Additional Financial Statements Lecture

Homework
11. Week Additional Financial Statements Lecture

Homework
12. Week General Objectives of Financial Statements Lecture

Homework
13. Week Financial Transactions, Accounts, Classification of Accounts Lecture

Homework
14. Week Monitoring Revenue and Expense Accounts Lecture

Homework
15. Week The Uniform Chart Of Accounts Lecture

Homework
16. Week Final exam


Sources Used in This Course
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.

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3
PY15000
PY25000
PY35000
PY45000
PY55000

*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 4
Work Hour outside Classroom (Preparation, strengthening) 14 1.5
Midterm Exam 1 1
Time to prepare for Midterm Exam 5 1
Final Exam 1 1
Time to prepare for Final Exam 6 1
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
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Course Information