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

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

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	1.5	21
Midterm Exam	1	1	1
Time to prepare for Midterm Exam	5	1	5
Final Exam	1	1	1
Time to prepare for Final Exam	6	1	6
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course			30