Information Package / Course Catalogue
General Accounting
Course Code: PAR121
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

With this course, it is aimed that the student will be able to make financial transactions and accounting records.

Course Content

Creating chart of accounts, Editing balance sheet, Editing ledger and trial balance, Saving asset accounts

Name of Lecturer(s)
Learning Outcomes
1.Creating a chart of accounts
2.Balance sheet arrangement
3.Organizing the ledger and trial balance
4.Saving asset accounts
5.Creating an opening record
Recommended or Required Reading
1.Genel Muhasebe, Kamuran Soylu
Weekly Detailed Course Contents
Week 1 - Theoretical
To apply accounting procedures and principles
Week 2 - Theoretical
Creating main and sub accounts
Week 3 - Theoretical
Editing the opening record
Week 4 - Theoretical
Prepare opening and closing balance sheets
Week 5 - Theoretical
profit and loss status as a result of operating activities
Week 6 - Theoretical
Assortment of commercial documents
Week 7 - Theoretical
Editing an invoice
Week 8 - Theoretical
Documents replacing invoice
Week 9 - Theoretical
Prepare opening and closing balance sheets
Week 10 - Theoretical
Saving fixed assets
Week 11 - Theoretical
organize a ledger
Week 12 - Theoretical
edit trial balance
Week 13 - Theoretical
Saving current assets
Week 14 - Theoretical
Saving fixed assets
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Assignment350135
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)75
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
2
3
4
5
5
4
4
4
4
5
5
5
4
3
OÇ-2
3
3
4
4
4
4
4
4
5
4
4
4
4
4
OÇ-3
3
4
5
5
5
5
5
4
4
4
4
4
4
4
OÇ-4
4
4
4
4
5
5
5
5
5
5
4
4
4
4
OÇ-5
3
4
4
4
4
4
4
4
4
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026