Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Lec. Mehmet DUYAR

Introduction to Accounting

Course Code	: BSS105
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

Course Objectives The aim of this course is to enable students to learn the basic concepts of accounting, the accounting process and basic financial statements; To ensure that they can make basic accounting records within the framework of the chart of accounts.

Course Content

Basic concepts and principles of accounting, accounting process, balance sheet and income statement, account concept and operation of accounts, uniform chart of accounts, accounting books, asset and resource accounts, income and expense accounts, VAT applications and applications for monograph solution.

Name of Lecturer(s)

Learning Outcomes

1.	Can explain the basic concepts, principles and accounting process of accounting
2.	Can interpret basic accounting equation and the relationship between balance sheet and income statement.
3.	Can classify accounts within the scope of the Uniform Chart of Accounts and explain the functioning of the accounts.
4.	Can prepare journal entries for basic accounting transactions and use accounting books.
5.	Can analyze financial statements by making accounting records regarding asset, resource, income and expense accounts.

Recommended or Required Reading

1.	Yurdakul Çaldağ, Yıldız Ayanaoğlu, Gazi Bookstore, 2023
2.	Aydın Gersil, General Accounting Compatible with Uniform Accounting System, Ekin Publications
3.	Orhan Sevilengül, General Accounting, Gazi Bookstore

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction to Accounting, Definition, Objectives and Basic Concepts of Accounting

Week 2 - Theoretical

Basic Principles of Accounting and Accounting Process

Week 3 - Theoretical

Edit boBasic Accounting Equation, Balance Sheet, Income Statementot record

Week 4 - Theoretical

Edit bAccount Concept, Account Types and Functioning of Accountsoot record

Week 5 - Theoretical

Uniform Chart of Accounts and Account Classes

Week 6 - Theoretical

Journal Ledger, General Ledger and Trial Balance

Week 7 - Theoretical

Current Asset Accounts and Accounting Records

Week 8 - Theoretical

Fixed Asset Accounts and Accounting Records

Week 9 - Theoretical

Short-Term Foreign Resource Accounts and Accounting Records

Week 10 - Theoretical

Long Term Foreign Resource Accounts and Accounting Records

Week 11 - Theoretical

Equity Accounts and Accounting Records

Week 12 - Theoretical

Income and Expense Accounts and VAT Applications

Week 13 - Theoretical

Monograph Solution and General Evaluation

Week 14 - Theoretical

Monograph Solution and General Evaluation

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Attending Lectures	1	%5
Quiz	1	%5
Midterm Examination	1	%30
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	1	2	42
Individual Work	10	2	2	40
Quiz	1	3	1	4
Midterm Examination	1	6	1	7
Final Examination	1	6	7	13
TOTAL WORKLOAD (hours)				106

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			5	3	2	2		2
OÇ-2			4	3	3	4		2
OÇ-3			5	3	4	2		3
OÇ-4			5	3	5	3		3
OÇ-5			4	3	5	5		3

Person Responsible for Information Package

Lec. Mehmet DUYAR