Information Package / Course Catalogue
General Accounting
Course Code: BİY103
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: Students are required, as part of the course "İMEU201 – Workplace Vocational Training" (30 ECTS) offered in the fourth semester, to undertake and successfully complete workplace vocational training for a minimum of 70 working days at enterprises designated in accordance with the provisions of the Aydın Adnan Menderes University Directive on Workplace Vocational Training.
Theory: 3
Prt.: 1
Credit: 4
Lab: 0
ECTS: 4
Objectives of the Course

Operations for the period in accordance with accounting balance sheet, income statement, trial balance, general ledger entries per day and accounting process operation, uniform accounting planreview applications.

Course Content

Definition and basic concepts of accounting, the Uniform AccountingRecord System, Asset Accounting, Resource accounts work.

Name of Lecturer(s)
Learning Outcomes
1.Learn basic concepts of accounting,
2.Outside the enterprise and business users of accounting information to be informed about the parties,
3.Accounting documents and books to learn about layout,
4.Basic accounting equation, the basic financial statements andlearn the concept of accountability,
5.A knowledge of the Uniform Chart of accounts
Recommended or Required Reading
1.Notes of Lecturer
2.Genel Muhasebe Orhan SEVİLENGÜL
3.Genel Muhasebe Ümit GÜCENME
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic Concepts of Definition of Accounting
Week 2 - Theoretical
Internally users of accounting information and Business Non-Parties
Week 3 - Theoretical
Document Accounting and Book Layout
Week 4 - Theoretical
Foundations of Accounting Equivalence, Basic Financial Statements, Accounting Accounting Concepts
Week 5 - Theoretical
Uniform Accounting Framework, General Account Plan and Accountability Plan
Week 6 - Theoretical
Impact of Financial Transactions on the Balance Sheet
Week 7 - Theoretical
Impact of Financial Transactions on the Balance Sheet
Week 8 - Theoretical
Accounting Period
Week 9 - Theoretical
Accounting Period
Week 10 - Theoretical
Assets, Accounting for Goods Movements
Week 11 - Theoretical
Assets, Accounting for Goods Movements
Week 12 - Theoretical
Work Week
Week 13 - Theoretical
Work Week
Week 14 - Theoretical
Work Week
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment2%10
Quiz1%10
Midterm Examination1%20
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Lecture - Practice140114
Assignment23210
Quiz1213
Midterm Examination114115
Final Examination115116
TOTAL WORKLOAD (hours)100
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
2
OÇ-2
2
OÇ-3
2
OÇ-4
2
OÇ-5
2
Adnan Menderes University - Information Package / Course Catalogue
2026