Information Package / Course Catalogue
Basic Principles of Accounting
Course Code: MVU181
Course Type: Non Departmental Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

This course aims to provide the students with the basic concepts of accounting, accounts, assistant accounts, accounting recording technique, commercial activities and especially the accounting of foreign trade transactions records correctly in the books, income-expenditure accounts to their accounting principles and tax laws.

Course Content

With this course, students will have basic knowledge about auxiliary accounts and accounting recording techniques by learning basic concepts of accountancy. In addition to these, they are well informed about how to account for income-expense accounts by keeping the accounting records of commercial activities correctly.

Name of Lecturer(s)
Lec. Gülbin TOGUŞ POLAT
Ins. Mehtap TARHAN BÖLÜKBAŞ
Learning Outcomes
1.Basic concepts of accounting, balance sheet and income table, accounting techniques, recording methods knows.
2.Records current assets
3.Record fixed assets
4.Record short-term liabilities
5.It records long-term liabilities.
6.It records income-expense accounts.
7.Makes amortization transactions
8.It records foreign trade transactions.
Recommended or Required Reading
1.Textbook
2.Help book
3.Course notes
4.Other sources
Weekly Detailed Course Contents
Week 1 - Theoretical
.General information about accounting, the definition of accountant and functions, generally accepted accounting principles, types of accountant, purpose of accountant,
Week 2 - Theoretical
Financial tables, basic accounting equation, balance sheet, income table, account concept, accounts and accounts balance sheet reflection,
Week 3 - Theoretical
Double-sided registration method, journal, large notebook, account concept, journal entries, major book entries, uniform order account plan, recognition of commercial documents,
Week 4 - Theoretical
Opening recording, cash registers, securities,
Week 5 - Theoretical
Trade receivables, receivables without notes, receivables with notes, deposits and guarantees given, other receivables,
Week 6 - Theoretical
Fixed assets, financial fixed assets, tangible fixed assets assets, intangible assets, depreciation
Week 7 - Theoretical
Fixed assets, financial fixed assets, tangible fixed assets assets, intangible assets, tangible and intangible assets depreciation on non-current assets,
Week 8 - Theoretical
Midterm Exam
Week 9 - Theoretical
Short-term liabilities, financial liabilities, trade payables, other debts
Week 10 - Theoretical
.Short-term liabilities, financial liabilities, trade payables, other debts
Week 11 - Theoretical
Long-term liabilities, trade payables, other debts,
Week 12 - Theoretical
Equity, paid-up capital, capital back-ups, profit reserves
Week 13 - Theoretical
Income and expense accounts, income accounts, expense accounts,
Week 14 - Theoretical
Foreign trade transactions
Week 15 - Theoretical
Application
Week 16 - Theoretical
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%30
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Assignment100110
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)50
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
OÇ-2
OÇ-3
OÇ-4
OÇ-5
OÇ-6
OÇ-7
OÇ-8
Adnan Menderes University - Information Package / Course Catalogue