
| Course Code | : İŞY103 |
| 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 |
It explains recording classifying and reporting financial transactions that create changes an the assets and resources of the business and the structure of the transactions
Historical development of accounting balance sheet concept and basic accounting balance income statement concept activity period and final accounts ready-made and securities assets examination of accounts receivable and inventory accounts
| 1. | It familiarizes students with the fundamental concepts, functions, and technical structure of accounting. |
| 2. | They will gain knowledge of accounting record systems and basic financial statements. |
| 3. | It can recognize and record asset accounts. |
| 4. | It can recognize and record resource accounts. |
| 5. | They will gain general knowledge about financial statements. |
| 1. | Lazol, İ. (2025). Genel Muhasebe, Bursa: Ekin Yayınevi. |
| 2. | Acar, D. & Tetik, N. (2025). Genel Muhasebe. Ankara: Detay Yayıncılık. |
| 3. | Gülten, S. & Erdem, A. (2023). Dijital Muhasebe Uygulamaları. Ankara: Gazi Kitabevi. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Assignment | 1 | %5 |
| Quiz | 1 | %5 |
| Midterm Examination | 1 | %30 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 0 | 3 | 49 |
| Assignment | 1 | 5 | 0 | 5 |
| Quiz | 1 | 3 | 0 | 3 |
| Midterm Examination | 1 | 8 | 0 | 8 |
| Final Examination | 1 | 12 | 1 | 13 |
| TOTAL WORKLOAD (hours) | 78 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 3 | 2 | 2 | |||||||
OÇ-2 | 4 | 2 | 3 | 1 | 2 | 1 | ||||
OÇ-3 | 4 | 2 | 3 | 1 | 2 | 1 | ||||
OÇ-4 | 4 | 2 | 3 | 1 | 2 | 1 | ||||
OÇ-5 | 3 | 1 | 3 | 1 | 2 | 1 | ||||