Information Package / Course Catalogue
General Accounting
Course Code: YY112
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: 3
Objectives of the Course

The objective of this course is to introduce students basic concepts of accounting

Course Content

Definition of accounting; balance sheet, balance sheet equation, recording of financial transactions regarding to cash, inventory, property, plant, equipment, equity, debt.

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.Orhan SEVİLENGÜL, Genel Muhasebe, Gazi Kitabevi.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts of accounting
Week 2 - Theoretical
Financial statements and financial transactions
Week 3 - Theoretical
Types of accounting concepts
Week 4 - Theoretical
The process of recognition of accounting books
Week 5 - Theoretical
The concepts of current assets and cash and cash equivalents
Week 6 - Theoretical
Records relating to the securities and current assets
Week 7 - Theoretical
Records related with Currents assets and receivable accounts.
Week 8 - Theoretical
Current assets and records relating to commercial property
Week 9 - Theoretical
Records relating to non-current assets (Midterm)
Week 10 - Theoretical
Records relating to non-current assets
Week 11 - Theoretical
Records relating to short-term and long term foreign liabilities
Week 12 - Theoretical
Records relating to short-term and long term foreign liabilities
Week 13 - Theoretical
Records relating with equity
Week 14 - Theoretical
Income and Expenditure Accounts
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination1808
Final Examination110111
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
OÇ-1
5
4
3
2
1
5
3
OÇ-2
4
3
2
5
1
2
3
OÇ-3
3
2
5
4
1
2
3
OÇ-4
5
4
3
5
4
2
3
OÇ-5
2
4
5
3
5
1
2
Adnan Menderes University - Information Package / Course Catalogue
2026