Information Package / Course Catalogue
General accounting I
Course Code: MUH107
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

To teach rules in connection with record to daybook and ledge book to duble account system of accounting date, to give adequcy about layout of balance sheet and income statement

Course Content

Able to delineate affair of accounting and balance sheet with business actions ,Able to learn income-expense and account concepts

Name of Lecturer(s)
Learning Outcomes
1.learn content of general accounting
2.arrange foundation and opening balance sheets
3.Cost and sales percentages translate
4.transfer accounting records of increase and decrease in liability accounts to day book
Recommended or Required Reading
1.Adam, n., and Saul, 2007, Uniform Accounting System Implementation, Gazi, Ankara.
2.Yang, Y.K., 2005, General accounting principles and Applications, 2. Edition, Publication Distribution, Nobel laureate.
Weekly Detailed Course Contents
Week 1 - Theoretical
Accounting concept, principles and procedure
Week 2 - Theoretical
The basic accounting equation, the balance sheet and income statement
Week 3 - Theoretical
Account concept, action of accounts, double account system and impact of financial cases to balance sheet
Week 4 - Theoretical
Accounting record means, daybook, ledge book and inventory book
Week 5 - Theoretical
Accounting process and Uniform Chart Accounts Plan
Week 6 - Theoretical
Record methods in our country and documents proves
Week 7 - Theoretical
Record of VAT and its methods in practise
Week 8 - Intermediate Exam
Midterm
Week 9 - Intermediate Exam
Midterm
Week 10 - Theoretical
Stocks; raw product, semifinished-finished product and product
Week 11 - Theoretical
Trade goods, financial events relative to selling and buying
Week 12 - Theoretical
Perpetual inventory method
Week 13 - Theoretical
Periodic inventory method
Week 14 - Theoretical
Exercises
Week 15 - Theoretical
Exercises
Week 16 - Final Exam
The Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1104252
Lecture - Practice1101424
Midterm Examination1077
Final Examination101414
TOTAL WORKLOAD (hours)97
Contribution of Learning Outcomes to Programme Outcomes