Information Package / Course Catalogue
General Accounting
Course Code: TRZM110
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 1
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

The aim of this course is to make student's bank transactions and accounting records.

Course Content

To apply accounting procedures and principles, to create main and sub-accounts, to organize opening record, to organize opening and closing balance sheet, to edit the ledger, to save the current assets, to save the fixed assets

Name of Lecturer(s)
Ins. Nurcan YILMAZ
Learning Outcomes
1.Learning basic concepts of accounting
2.Define the concept and types of accounts
3.Have knowledge about basic financial statements
4.Create records regarding accounts
5.Have knowledge about the accounting process in tourism enterprises
Recommended or Required Reading
1.Genel Muhasebe, Prof. Dr. Durmuş ACAR, Prof. Dr. Nilüfer TETİK, Detay Yayıncılık
2.Genel Muhasebe Teori ve Uygulama, Dr. Onur AKPINAR, Detay Yayıncılık
3.Genel Muhasebe, Prof. Dr. Salim ŞENGEL, Detay Yayıncılık
4.Genel Muhasebe, Yrd. Doç. Dr. Gülsevil YILDIZ, Detay Yayıncılık
5.Genel Muhasebe Dönem içi ve Dönem Sonu İşlemleri, Doç. Dr. Burcu DEMİREL, Detay Yayıncılık
Weekly Detailed Course Contents
Week 1 - Theoretical
Business and Accounting
Week 2 - Theoretical
Basic Accounting Equation and Financial Statements (Balance Sheet)
Week 3 - Theoretical
Basic Accounting Equation and Financial Statements (Income Statement)
Week 4 - Theoretical
Account Concept and Operation of Accounts
Week 5 - Theoretical
Documents and Books Used in Accounting
Week 6 - Theoretical
Accounting Process
Week 7 - Theoretical
Balance Sheet Accounts - Current Asset Accounts
Week 8 - Theoretical
Balance Sheet Accounts - Fixed Asset Accounts (Midterm Exam)
Week 9 - Theoretical
Balance Sheet Accounts -Short Term Foreign Resources
Week 10 - Theoretical
Balance Sheet Accounts - Long Term Foreign Resources
Week 11 - Theoretical
Balance Sheet Accounts - Equity
Week 12 - Theoretical
Income and Expense Accounts
Week 13 - Theoretical
Sample Solutions for Keeping Journal and General Ledger Records
Week 14 - Theoretical
Businesses and Legal Framework
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Lecture - Practice141128
Assignment1516
Midterm Examination111112
Final Examination111112
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes