Information Package / Course Catalogue
General Accounting
Course Code: BYP118
Course Type: Area Elective
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

Understanding of basic accounting concepts and principles, classification and recording of transactions, financial nature, balance sheet income statement gain the ability to edit.

Course Content

Basic concepts and accounting-related documents and the introduction of the theoretical framework and current assets.

Name of Lecturer(s)
Ins. Songül YANIK
Learning Outcomes
1.At the end of the semester, the students, the course will be determined in the context of accounting issues and you will acquire the skills to the functioning of the accounting process.
2.Business concept, objectives and functions of the Basic program based on lessons, digital could improve thinking skills, logical analysis, and practical courses in various fields concerning the program with the program's main points .
3.In addition to accounting information obtained, together with the financial planning and control function of the statistical methods are also of interest to businesses with financial, organizational learning and will be able to do analysis on social issues.
4.Define what assets and resources are.
5.The journal can record and large post. Identify and record the auxiliary books.
Recommended or Required Reading
1.General Ledger, Saul, Gazi Katabevi, 12. Print ANKARA
2.General Ledger, Gill Ganguly Beta publishing, 2. Print ISTANBUL
3.General accounting principles and Practices, Helen Phillip Andrew, Thu Bookstore 9. Print İSTANBUL, 2009
4.lecture notes
Weekly Detailed Course Contents
Week 1 - Theoretical
Accounting Definition, Functions, Types, Basic Concepts
Week 2 - Theoretical
Balance sheet the balance sheet a balance sheet based on the concept of equality, the impact of the financial
Week 3 - Theoretical
The Concept Of Account, Account Description, Change Shape, The Accounts Related To The Phrases, The Accounts Can Be Repartitioned, Rules Of Functioning Of The Accounts
Week 4 - Theoretical
Financial Transactions Contemplated Transactions Registration Methods Do Not Exceed Two-Sided Record Method, Used In Accounting Documents, Beginning Bilançosunun Regulation
Week 5 - Theoretical
Double-sided Record Method posted from the general journal and Keep Great Records, monthly Arrangement, Period end inventory Operations Certain Mizanların Mizanın Düzenlenmemsi, regulation of end-of-period balance sheet and income Table, closing the Registers
Week 6 - Theoretical
Ready to go, the values (Banks, given the checks and money orders, Other literals), Have Returned, literals (case, received, Checks)
Week 7 - Theoretical
General Review
Week 8 - Theoretical
Securities, Trade Receivables (Midterm Exam)
Week 9 - Theoretical
Securities, Trade Receivables
Week 10 - Theoretical
Trade Receivables, Other Receivables, Continuing
Week 11 - Theoretical
Stocks, Commodities, I purchase and Sa Meaurement Of
Week 12 - Theoretical
Meaurement Of buying and selling commodities
Week 13 - Theoretical
Come to belong to the month and income accruals other Gi sender Have Rotating rings
Week 14 - Theoretical
Long-term Receivables, Financial Hold Assets
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142256
Lecture - Practice140114
Midterm Examination110111
Final Examination119120
TOTAL WORKLOAD (hours)101
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
OÇ-1
4
5
4
4
4
4
3
OÇ-2
5
4
4
5
5
4
4
OÇ-3
4
4
4
4
4
4
4
OÇ-4
4
5
5
4
4
4
3
OÇ-5
5
4
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026