Information Package / Course Catalogue
Accounting Organization and Systems
Course Code: MV260
Course Type: Non Departmental Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 1
Prt.: 1
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

A course of introduction to accounting organization and to give general information about Turkish uniform accounting system and chart of account.

Course Content

Definition of accounting as an information system and its importance for the businesses, accounting organization, accounting books and documents, human resources, chart of accounts, Turkish Uniform Accounting System, uniform chart of account and its applications

Name of Lecturer(s)
Learning Outcomes
1.Define the conceptual framework of reporting, concepts and items of accounting organization
2.Recognize uniform chart of accounts, generally accepted accounting principles, and basic accounting concepts used within accounting system
3.Adopt the accounting organization items (personnel, books, documents, chart of accounts) in a sample company
4.Establish accounting system in the industrial and economic enterprises to , make cost accounts and grasp the functioning of accounting systems.
5.Have knowledge about international accounting systems
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts: Business, organization, system, accounting system
Week 1 - Preparation Work
The relevant sections from the textbook
Week 2 - Theoretical
Accounting information system and importance of it for businesses
Week 2 - Preparation Work
The relevant sections from the textbook
Week 3 - Theoretical
Accounting books and documents as accounting organizations element
Week 3 - Preparation Work
The relevant sections from the textbook
Week 4 - Theoretical
Accounting books and documents as accounting organizations element
Week 4 - Preparation Work
The relevant sections from the textbook
Week 5 - Theoretical
Chart of account as accounting organizations element: Definition, necessity and samples of chart of account
Week 5 - Preparation Work
The relevant sections from the textbook
Week 6 - Theoretical
Chart of account as accounting organizations element
Week 6 - Preparation Work
The relevant sections from the textbook
Week 7 - Theoretical
Notifications
Week 7 - Preparation Work
The relevant sections from the textbook
Week 8 - Theoretical
Legal notifications to the tax office
Week 8 - Preparation Work
The relevant sections from the textbook
Week 9 - Theoretical
Legal notifications to the Social Security Institutions (Midterm Exam)
Week 9 - Preparation Work
The relevant sections from the textbook
Week 10 - Theoretical
Accounting organization in firms
Week 10 - Preparation Work
The relevant sections from the textbook
Week 11 - Theoretical
Accounting profession
Week 11 - Preparation Work
The relevant sections from the textbook
Week 12 - Theoretical
Accounting profession in Turkey
Week 12 - Preparation Work
The relevant sections from the textbook
Week 13 - Theoretical
Impacts of developments in the accounting profession on accounting organization
Week 13 - Preparation Work
The relevant sections from the textbook
Week 14 - Theoretical
Impacts of developments in the accounting profession on accounting organization
Week 14 - Preparation Work
The relevant sections from the textbook
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination1404
Final Examination1617
TOTAL WORKLOAD (hours)53
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
OÇ-1
2
2
2
2
2
5
2
2
2
2
2
2
OÇ-2
2
2
2
2
2
5
2
2
2
2
2
2
OÇ-3
2
2
2
2
4
5
2
3
3
2
3
2
OÇ-4
2
2
2
2
4
5
2
2
2
2
1
2
OÇ-5
2
2
2
2
4
5
2
2
2
2
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026