Information Package / Course Catalogue
Accounting Applications
Course Code: MVU114
Course Type: Area Elective
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 have knowledge in the implementation of the accounting process by determining the accounts in accordance with the Uniform Chart of Accounts.

Course Content

To ensure that the accounts in accordance with the Uniform Chart of Accounts are determined and period-end records and transactions for the new period are learned through practices.

Name of Lecturer(s)
Ins. Mehtap TARHAN BÖLÜKBAŞ
Learning Outcomes
1.Learning the accounting process
2.Preparing the opening balance sheet by determining the accounts in accordance with the Uniform Chart of Accounts.
3.Performing the opening registration
4.Determining the accounts in accordance with the Uniform Chart of Accounts and making their periodic records.
5.Determining the accounts in accordance with the Uniform Chart of Accounts and making end-of-period records.
Recommended or Required Reading
1.Prof. Dr. Orhan Sevilengül, General Accounting, Gazi Bookstore, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical & Practice
Accounting examples and applications including accounting types, the concept of account and the rules of how accounts operate.
Week 2 - Theoretical & Practice
Books and documents used in accounting; accounting examples and applications
Week 3 - Theoretical & Practice
Uniform Chart of Accounts, basic equivalence of accounting; accounting examples and applications
Week 4 - Theoretical & Practice
Accounting transaction process; accounting examples and applications
Week 5 - Theoretical & Practice
Preparing the opening balance sheet, making opening records; accounting examples and applications
Week 6 - Theoretical & Practice
Making periodic accounting records and general ledger (ledger) records (Current assets); accounting examples and applications
Week 7 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Current Assets); accounting examples and applications
Week 8 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Fixed Assets); accounting examples and applications
Week 9 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Fixed Assets); accounting examples and applications
Week 10 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Fixed Assets); accounting examples and applications
Week 11 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Short-Term Foreign Resources); accounting examples and applications
Week 12 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Short-Term Foreign Resources); accounting examples and applications
Week 13 - Theoretical & Practice
Making periodic accounting records and general ledger (general ledger) records (Long-Term Foreign Resources); accounting examples and applications
Week 14 - Theoretical & Practice
Making periodic accounting records and general ledger (Equity); accounting examples and applications
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory202160
Lecture - Practice141128
Midterm Examination1516
Final Examination1516
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
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
4
5
5
5
4
4
4
3
3
3
2
2
1
2
OÇ-2
2
3
3
3
3
2
2
2
5
5
5
5
5
5
OÇ-3
3
3
3
3
5
5
5
4
4
4
4
4
4
4
OÇ-4
1
1
2
2
3
3
3
4
4
4
4
4
4
5
OÇ-5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026