Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
ACCOUNTING APPLICATIONS 22067006 3 + 0 3.0 8.0

Prerequisites None

Language of Instruction Turkish
Course Level Graduate Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors Kadir GÜRDAL
Assistants
Goals It is aimed to provide gains about accounting practices, financial events and items related to the asset and liability side of the business balance sheet, income and expense, and the concepts of preparing bank and branch financial statements.
Course Content Information is given on financial events, financial items, the structure and operation of the balance sheet and income/expense statement, which are related to both general and banking accounting.
Learning Outcomes 1) Can learn how to record, classify and summarize financial transactions.
2) Evaluate the importance of accounting and accounting information for businesses.
3) Will be able to discuss the necessity of balance sheet equality for accounting records individually and within the group.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Definition, Characteristics and Importance of Accounting, Accounting Principles and Concepts Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
2. Week Business Transactions and Accounting Fundamental Equation, Balance Sheet, Income Statement, Account in Accounting Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
3. Week Uniform Accounting System, Liquid Assets, Inventories, Securities Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
4. Week Trade Receivables Account Group, Tangible Fixed Assets Account Group, Financial Fixed Assets Account Group, Short and Long Term Payables, Equity Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
5. Week Income and Expense Accounts, Periodicity Concept and Accounting Application, Errors and Ways of Correction Trial Balances, Types of Financial Analysis, Basic Financial Statements, Fund Flow Statement, Profit Distribution Statement Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
6. Week Equity Change Table, Comparative Tables Analysis Technique, Vertical Percentages Analysis Technique, Tendency Percentages Analysis Technique, Related Items in Financial Statements, Ratio Analysis - Liquidity Ratios Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
7. Week Definition of Bank Accounting, Accounting System in Banks, Accounting Organization in Banks, Characteristics of Bank Accounting, Books and Documents Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
8. Week Bank Financial Statements, Uniform Chart of Accounts, Operation of Accounts, Current Values, Current Values ​​and Accounting of Related Transactions Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
9. Week Loans, loan origination function and accounting of loan transactions Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
10. Week Other Investment Assets, Investment Values ​​and Other Assets Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
11. Week Deposits and Other Foreign Resources Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
12. Week Deposits and Other Foreign Resources Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
13. Week Equities Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)
14. Week Income and Expense Accounts Lecture; Question Answer; Problem Solving

 Homework Presentation (Including Preparation Time)

Sources Used in This Course
Recommended Sources
Prof.Dr.Ercan Bayazıtlı, Prof.Dr.Orhan Çelik, Prof.Dr.Kadir Gürdal, Genel Muhasebe

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3
PY15000
PY25555
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
Final Exam 10 10
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload