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)
Learning Outcomes
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.
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 concepts related to accounting
Week 2 - Theoretical
The Concept of Accounting and Financial Transactions
Week 3 - Theoretical
Mali Tablolar ve Bilanço Temel Denkliği
Week 4 - Theoretical
Current Assets and Cash and Cash Equivalents
Week 5 - Theoretical
Securities and Trade Receivables
Week 6 - Theoretical
Merchandise and VAT Accounts
Week 7 - Theoretical
Merchandise (Periodic and Perpetual Inventory)
Week 8 - Theoretical
Merchandise (Periodic and Perpetual Inventory)
Week 9 - Theoretical
Sample Monograph on Current Asset Accounts
Week 10 - Theoretical
Records related to fixed assets
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
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140349
Assignment1505
Quiz1303
Midterm Examination1808
Final Examination112113
TOTAL WORKLOAD (hours)78
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
2
3
4
2
OÇ-2
2
5
3
2
4
1
OÇ-3
1
5
3
1
4
1
OÇ-4
1
5
3
1
4
1
OÇ-5
2
4
4
3
4
1
1
Adnan Menderes University - Information Package / Course Catalogue
2026