Information Package / Course Catalogue
General Accounting
Course Code: MVP102
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

This course provides information about accounting concepts, accounting rules, accounting accounts, and items in the Balance Sheet and Income Statement.

Course Content

Current and fixed assets, short-term and long-term liabilities, equity, income and expense accounts.

Name of Lecturer(s)
Learning Outcomes
1.They will be able to evaluate the importance of accounting and accounting knowledge for businesses.
2.The necessity of balance sheet equations for accounting records will be discussed.
3.They will be able to explain what documents are required for accounting records.
4.The student will be able to explain what types of ledgers are used in accounting.
5.It will be able to record, classify, and summarize financial transactions.
Recommended or Required Reading
1.General Accounting Principles and Uniform Chart of Accounts Applications, 6th Edition, Beta Publications, Istanbul, 2018 - Prof. Dr. Gürbüz GÖKÇEN
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts and accounting system
Week 2 - Theoretical
The historical development and importance of accounting, the definition of accounting, its functions, basic concepts, principles, and historical evolution.
Week 3 - Theoretical
Concepts related to accounts: definition and explanation of an account, debiting, crediting, balance calculation, and closing.
Week 4 - Theoretical
Accounting record-keeping methods: single-entry bookkeeping, double-entry bookkeeping
Week 5 - Theoretical
The documents used in accounting include those specified in the Tax Procedure Law, documents specified in the Turkish Commercial Code, other documents, and ledgers: journal ledger, general ledger, business ledger, self-employment ledger, and other ledgers.
Week 6 - Theoretical
The documents used in accounting include those specified in the Tax Procedure Law, the Turkish Commercial Code, and other documents and ledgers: journal ledger, general ledger, business ledger, self-employment ledger, and other ledgers.
Week 7 - Theoretical
Balance sheet accounts; balance sheet equation: equality of assets and liabilities, concept of assets and liabilities.
Week 8 - Theoretical
Current and fixed assets, short-term and long-term liabilities, equity.
Week 9 - Theoretical
Uniform accounting system: introduction, objectives, description of accounts, operation
Week 10 - Theoretical
Opening a new account, opening sub-accounts,
Week 11 - Theoretical
Preparation of balance sheet in accordance with the uniform chart of accounts, Income statement accounts: income statement,
Week 12 - Theoretical
Preparation of balance sheet in accordance with the uniform chart of accounts, Income statement accounts: income statement,
Week 13 - Theoretical
In the standardized chart of accounts, cost accounts, income statement accounts, and the transfer of cost accounts to income statement accounts are discussed.
Week 14 - Theoretical
Determining the net profit (loss) for the period.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%5
Verbal Examination1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1142842
Assignment181018
Midterm Examination115520
Final Examination115520
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
OÇ-1
5
5
OÇ-2
5
5
OÇ-3
5
5
OÇ-4
5
5
OÇ-5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026