Information Package / Course Catalogue
General Accountıng I
Course Code: IYO105
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 is intended to do with the student's accounting procedures and accounting records.

Course Content

Accounting procedures and principles apply

Name of Lecturer(s)
Lec. Durmuş Ali KIZILYALÇIN
Learning Outcomes
1.Observes business management, its financial situation as well as operational results.
2.Reports the essential documents needed by individuals and institutions such as creditors and state enterprises.
3.Registers and classifies financial transactions.
4.Makes decisions about management by preparing financial statements with the help of registered and classified information.
5.Evaluates financial statements.
Recommended or Required Reading
1.Genel Muhasebe; Prof. Dr. Orhan SEVİLENGÜL, Gazi Kitabevi
2.Genel Muhasebe; Mehmet Ali FEYİZ, Murathan Yayınları.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts of accounting
Week 1 - Preparation Work
Related chapters in the course book
Week 2 - Theoretical
Financial statements and financial transactions
Week 2 - Preparation Work
Related chapters in the course book
Week 3 - Theoretical
Types of accounting concepts
Week 3 - Preparation Work
Related chapters in the course book
Week 4 - Theoretical
Accounting books
Week 4 - Preparation Work
Related chapters in the course book
Week 5 - Theoretical
The concepts of current assets and cash equivalents
Week 5 - Preparation Work
Related chapters in the course book
Week 6 - Theoretical
Recors relating to the securities and current assets
Week 6 - Preparation Work
Related chapters in the course book
Week 7 - Theoretical
Records related with currents assets and receivable accounts
Week 7 - Preparation Work
Related chapters in the course book
Week 8 - Theoretical
Currents assets and records relating to commercial property
Week 8 - Preparation Work
Related chapters in the course book
Week 9 - Theoretical
Records relating to non-current assets (Midterm Exam)
Week 9 - Preparation Work
Related chapters in the course book
Week 10 - Theoretical
Records relating to non-current assets
Week 10 - Preparation Work
Related chapters in the course book
Week 11 - Theoretical
Record relating to short and long term foreign liabilities
Week 11 - Preparation Work
Related chapters in the course book
Week 12 - Theoretical
Record relating to short and long term foreign liabilities
Week 12 - Preparation Work
Related chapters in the course book
Week 13 - Theoretical
Record relating with equity
Week 13 - Preparation Work
Related chapters in the course book
Week 14 - Theoretical
Income and expenditure accounts
Week 14 - Preparation Work
Related chapters in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination115116
Final Examination124125
TOTAL WORKLOAD (hours)97
Contribution of Learning Outcomes to Programme Outcomes