Information Package / Course Catalogue
General Accounting I
Course Code: İŞT132
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 1
Credit: 4
Lab: 0
ECTS: 4
Objectives of the Course

To help students develop their skills in tracking and reporting financial information based on fundamental accounting principles and practices.

Course Content

Accounting and bookkeeping, the basic accounting equation, the rules and operation of the double-entry bookkeeping system, journal entries and their posting to the general ledger, adjusting entries, and the preparation of basic financial statements. The functioning of accounting in commercial enterprises; cash, accounts receivable and notes receivable; inventory; characteristics of cost of goods sold accounts; and accounting for tangible and intangible fixed assets

Name of Lecturer(s)
Learning Outcomes
1.Ensuring an understanding of the fundamental concepts and technical structure of accounting
2.Learning the structure, coding system, and scope of the Standard Chart of Accounts
3.Learning how to record, classify, and summarize financial transactions
4.Ability to prepare basic financial statements
5.Gaining an understanding of accounting principles to generate financial information for businesses
Recommended or Required Reading
1.Ümit GÜCENME GENÇOĞLU, General Accounting, Alfa Aktüel, Bursa, 2010.
2.Şükrü Dokur and Sait Kaygusuz, Financial Accounting, Bursa, 2009
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Accounting: Definition, Functions, Types
Week 2 - Theoretical
Generally Accepted Accounting Principles and the Fundamental Accounting Equation
Week 3 - Theoretical
Basic Financial Statements
Week 4 - Theoretical
Accounting Ledgers and Documents
Week 5 - Theoretical
The Concept of Accounts in Accounting, Journal and General Ledger Entries, Trial Balance
Week 6 - Theoretical
The Accounting Process and Practices Related to Transactions Covering a Single Operating Period
Week 7 - Theoretical
Balance Sheet Accounts: Cash and Cash Equivalents
Week 8 - Theoretical
Balance Sheet Accounts: Cash and Cash Equivalents (Midterm Exam)
Week 9 - Theoretical
Balance Sheet Accounts: Trade and Other Receivables Groups
Week 10 - Theoretical
Balance Sheet Accounts: Trade and Other Receivables Groups
Week 11 - Theoretical
Balance Sheet Accounts: Explanation of Inventory and VAT Accounts
Week 12 - Theoretical
Balance Sheet Accounts: Explanation of Inventory and VAT Accounts
Week 13 - Theoretical
Balance Sheet Accounts: Fixed Assets and Depreciation
Week 14 - Theoretical
Balance Sheet Accounts: Fixed Assets and Depreciation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140456
Assignment110111
Quiz110111
Midterm Examination110111
Final Examination110111
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
OÇ-1
3
3
3
3
5
1
3
1
OÇ-2
3
3
3
3
5
1
1
1
OÇ-3
3
3
3
3
5
1
3
1
OÇ-4
3
2
3
4
5
1
3
3
OÇ-5
3
2
3
3
5
3
3
2
Adnan Menderes University - Information Package / Course Catalogue
2026