Information Package / Course Catalogue
General Accounting ıı
Course Code: MUH108
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Action of income statement accounts and balance sheet to Uniform Chart of accounts and to teach record technique in our country as using the methods of record

Course Content

The functioning of stock account, Stock valuation methods, Period separation in expenses and revenues, Long-term accounting of receivables, Accounting of financial fixed assets, Tangible fixed assets Accounting, Depreciation methods, Accounting for intangible fixed assets, Accounting for foreign resource accounts, Accounting for equity accounts, Income statement of accounts, period-end transactions, preparation of financial statements.

Name of Lecturer(s)
Ins. Baki ERDOĞAN
Learning Outcomes
1.1. …Record resource accounts
2.To make income statement application
3.To make cost of sales application
4.Make the accounting application
5.Make the accounting application
6." Can arrange the final trial balance, closing balance sheet and income statement."
Recommended or Required Reading
1.Ataman, Ü. (1999) "General Accounting", Turkmen Bookstore, Istanbul
2.Sevilengül, O. (2003), General Accounting, 11. Press, Gazi Publishing House, Ankara.
3.Demir, S., Çataloğlu, A. (2007) "General Accounting", Universitem Bookstore, Aydın
4.Çaldağ, Y. (2002) "General Accounting", Gazi Bookstore, Ankara
5.Feyiz, M. A. (2009) "General Accounting", Murathan Publishing House, 5th Edition, Trabzon
6.Akdoğan, N., Sevilengül, O. (2007), Uniform Accounting System Application, Gazi Bookstore, Ankara.
7.General Accounting, Atatürk University Open Education Faculty Publication
Weekly Detailed Course Contents
Week 1 - Theoretical
Fixed Asset Concept, Trade Receivables and Other Alacks
Week 2 - Theoretical
" Financial Fixed Assets"
Week 3 - Theoretical
Tangible Fixed Assets
Week 4 - Theoretical
" Intangible Fixed Assets"
Week 5 - Theoretical
" Fixed Asset Sales"
Week 6 - Theoretical
" Expenses for the Next Months and Financial Debts"
Week 7 - Theoretical
" Trade Payables and Other Payables"
Week 8 - Intermediate Exam
Midterms exam
Week 9 - Theoretical
An overview
Week 10 - Theoretical
" Advances Received and Construction and Repair Proceedings Over The Years"
Week 11 - Theoretical
" Taxes and Other Liabilities Payable, Future Monthly Income and Expense Accruals"
Week 12 - Theoretical
" Long Term Liabilities and Equity"
Week 13 - Theoretical
Trial Balance, Income Statement and Balance Sheet
Week 14 - Theoretical
" Industry-based sample application"
Week 15 - Final Exam
Final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1104252
Lecture - Practice101414
Assignment1088
Midterm Examination1718
Final Examination114418
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
PÇ-12
PÇ-13
OÇ-1
4
3
4
2
3
2
3
4
3
4
3
3
2
OÇ-2
2
4
3
2
3
2
3
4
3
4
3
2
3
OÇ-3
3
2
3
2
3
4
3
4
3
2
3
2
2
OÇ-4
2
4
2
4
3
2
1
2
3
2
1
2
3
OÇ-5
4
3
4
3
4
3
2
3
4
4
3
4
3
OÇ-6
Adnan Menderes University - Information Package / Course Catalogue
2026