Information Package / Course Catalogue
Accounting
Course Code: BSN105
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 1
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

Analyzing the accounting practices in compliance with uniformity account plan and discussing basic concepts of accounting, presenting Generally Accepted Accounting Principles

Course Content

Description of accounting, groups related with accounting, Generaly Accepted Accounting Principles, concept of account and grouping recording accounting transactions, working of accounts such as current assets fixed assets, short term liabilities, long term liabilities and equity capital.

Name of Lecturer(s)
Learning Outcomes
1.Preparing chart of accounts
2.Preparing balance sheet
3.Preparing ledger book and trial balance sheet
4.Carrying asset accounts
5. Saving resource accounts
Recommended or Required Reading
1.Genel Muhasebe, Orhan Sevilengül.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts related to accounting
Week 2 - Theoretical
Financial statements and financial transactions
Week 3 - Theoretical
Calculation of the active passive and balance and capital
Week 4 - Theoretical
Types of account concepts and organizin opening entry
Week 5 - Theoretical
The concept and records of current assets and ready values and srcurities.
Week 6 - Theoretical
Records related to currets assets and trade receivables
Week 7 - Theoretical
Records related to current assets and commercial goods and records related to VAT
Week 8 - Theoretical
Records related to current assets and commercial goods and records related to VAT
Week 9 - Theoretical
Records related to current assets and commercial goods intermittent and continous inventory methods
Week 10 - Theoretical
Records related to current assets and commercial goods intermittent and continous inventory methods
Week 11 - Theoretical
Records related to fixed assets
Week 12 - Theoretical
Records related to short-term foreign sources
Week 13 - Theoretical
Records related to long-term foreign sources
Week 14 - Theoretical
Records related to equity accounts
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Lecture - Practice140114
Midterm Examination115015
Final Examination118018
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes