Information Package / Course Catalogue
General Accounting
Course Code: YYÖN110
Course Type: Area Elective
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

Assets and resources that cause changes in the business operations of a fiscal nature recording, classifying and presenting a report to explain the structure of transactions.

Course Content

The historical development of accounting, basic accounting concepts and the balance of the balance sheet, income statement concept, operating period and conclusion accounts, liquid and marketable securities, analyzing of accounts receivable and inventory analysis.

Name of Lecturer(s)
Ins. Cahit İNCİOĞLU
Learning Outcomes
1.To be able to comprehend the Uniform Chart of Accounts and the Turkish Tax System and knowledge of financial legislation,
2.To be able to enable to Recorde and reporte the events of a business day,
3.To be able to Analyze and interpret the financial status of enterprises,
4.Explain balance sheet equality and accounting process.
5. Explain the basic concepts of accounting and its importance for business.
Recommended or Required Reading
1.1. Genel Muhasebe, Orhan Sevilengül
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
Abdominal measurement and correction procedures
Week 6 - Theoretical
Calculation of the balance of Capital and Asset-Liability
Week 7 - Theoretical
The concept of current assets and cash and cash equivalents
Week 8 - Theoretical
Current assets and records relating to commercial property
Week 9 - Theoretical
Revision of all unit
Week 10 - Theoretical
Records relating to the securities and current assets and KDV,
Week 11 - Theoretical
Records relating to non-current assets
Week 12 - Theoretical
Records relating to short-term foreign liabilities
Week 13 - Theoretical
Great books related to the elimination of deficiencies and shortcomings
Week 14 - Theoretical
Procedures for inventories
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Assignment101010
Individual Work101313
Midterm Examination1415
Final Examination1415
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
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
4
4
5
3
3
3
5
OÇ-2
4
3
5
5
3
2
3
5
OÇ-3
5
4
5
5
4
4
4
5
OÇ-4
4
3
4
5
4
3
2
5
OÇ-5
5
3
4
5
4
4
2
5
Adnan Menderes University - Information Package / Course Catalogue
2026