Information Package / Course Catalogue
Accounting I
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
Objectives of the Course

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

Course Content

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

Name of Lecturer(s)
Ins. Hatice GÖKBULUT KAZAN
Learning Outcomes
1.Student has information about the uniform account plan and the Turkish tax system and financial legistation
2.Student can record and report the daily events of a business Student can record financial transactions according to the double-side recording method in accordance with generaly accepted accounting principles.
3.Student analyzes and interprets the financial situation of the company
4.Student recognizes the basic concepts, functions and technical structure of accounting
5.Student can record financial transactions according to the double-side recording method in accordance with generaly accepted accounting principles.
Recommended or Required Reading
1.General accounting, Orhan Sevilengül.
2.General accounting, Ümit Gücenme. Marmara Publishing.
3.Gülsevil YILDIZ, General accounting 1, Detay Publishing.
4.İbrahim LAZOL, General accounting, Ekin Publishing.
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 - Theory140342
Midterm Examination113013
Final Examination120020
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
PÇ-11
OÇ-1
5
2
4
5
4
5
4
4
5
5
5
OÇ-2
5
2
4
5
4
5
4
4
5
5
5
OÇ-3
5
2
4
5
4
5
4
4
5
5
5
OÇ-4
5
2
4
5
4
5
4
4
5
5
5
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026