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: 4
Objectives of the Course

The aim is to explain the structure of the processes for recording, classifying, and reporting financial transactions that create changes in a company's assets and resources.

Course Content

The historical development of accounting, the concept of the balance sheet and basic accounting balance, the concept of the income statement, operating period and results accounts, cash and securities, accounts receivable and inventory accounts.

Name of Lecturer(s)
Learning Outcomes
1.It familiarizes students with the fundamental concepts, functions, and technical structure of accounting.
2.Demonstrates an understanding of the accounting recording system and basic financial transactions.
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.
Recommended or Required Reading
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.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic Accounting Concepts
Week 1 - Preparation Work
The relevant section(s) of the textbook.
Week 2 - Theoretical
The Concept of Accounting and Financial Transactions
Week 2 - Preparation Work
The relevant section(s) of the textbook.
Week 3 - Theoretical
Calculation of the active passive and balance and capital
Week 3 - Preparation Work
The relevant section(s) of the textbook.
Week 4 - Theoretical
Current Assets and Cash and Cash Equivalents
Week 4 - Preparation Work
The relevant section(s) of the textbook.
Week 5 - Theoretical
Securities and Trade Receivables
Week 5 - Preparation Work
The relevant section(s) of the textbook.
Week 6 - Theoretical
Commercial Goods and VAT Accounts
Week 6 - Preparation Work
The relevant section(s) of the textbook.
Week 7 - Theoretical
Merchandise (Periodic and Perpetual Inventory)
Week 7 - Preparation Work
The relevant section(s) of the textbook.
Week 8 - Theoretical
Merchandise (Periodic and Perpetual Inventory)
Week 8 - Preparation Work
The relevant section(s) of the textbook.
Week 9 - Theoretical
Example Monograph on Current Asset Accounts
Week 9 - Preparation Work
The relevant section(s) of the textbook.
Week 10 - Theoretical
Records Related to Fixed Assets
Week 10 - Preparation Work
The relevant section(s) of the textbook.
Week 11 - Theoretical
Records Related to Fixed Assets
Week 11 - Preparation Work
The relevant section(s) of the textbook.
Week 12 - Theoretical
Records related to short-term foreign sources
Week 12 - Preparation Work
The relevant section(s) of the textbook.
Week 13 - Theoretical
Records related to long-term foreign sources
Week 13 - Preparation Work
The relevant section(s) of the textbook.
Week 14 - Theoretical
Records related to equity accounts
Week 14 - Preparation Work
The relevant section(s) of the textbook.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Lecture - Practice141128
Assignment1505
Quiz1404
Midterm Examination1808
Final Examination111112
TOTAL WORKLOAD (hours)99
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
PÇ-13
PÇ-14
OÇ-1
2
2
1
1
OÇ-2
3
2
2
2
2
2
2
1
OÇ-3
3
3
2
2
2
2
2
1
OÇ-4
3
3
2
2
2
2
2
1
OÇ-5
2
1
1
4
1
3
1
2
Adnan Menderes University - Information Package / Course Catalogue
2026