
| Course Code | : MUH107 |
| 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 | : 4 |
With regard to the accounting profession, the students will be familiar with all the basic issues in the accounting process, and the students will be equipped with the knowledge and skills to carry out the procedures related to all the basic stages of accounting, to learn the recording and arrangement rules of all important accounts and basic statements and to interpret them.
" Introduction to Accounting, Basic accounting concepts, Basic accounting equation and financial statements, Concept of account and journal item, Trial balance and auxiliary accounts, Accounting books and documents, Accounting slips and accounting process, entry to uniform chart of accounts, cash account, stocks account, other ready Values, Securities, Receivables, Stock movements VAT accounts, Accounting of stocks, Spaced inventory and perpetual inventory methods"
| Ins. Serkan ÖZDEMİR |
| 1. | learn content of general accounting |
| 2. | Can understand the concept of account. |
| 3. | Can edit the documents used in accounting. |
| 4. | Can comprehend the functioning of balance sheet accounts and prepare a general balance sheet. |
| 5. | It can make journal entries related to current assets. |
| 6. | Will be able to recognize the accounts used in accounting. |
| 1. | Akdoğan, N. and Sevilengül, O. 2007, Uniform Accounting System Application, Gazi Bookstore, Ankara. |
| 2. | Demir, S., Çataloğlu, A. (2007) "General Accounting", Universitem Bookstore, Aydın |
| 3. | Ataman, Ü. (1999) "General accounting", Turkmen bookstore, Istanbul |
| 4. | Çaldağ, Y. (2002) "General Accounting", Gazi Publishing House, Ankara |
| 5. | Feyiz, M. A. (2009) "General Accounting", Murathan Publishing House, 5th Edition, Trabzon |
| 6. | Sevilengül, O. (2003) "General Accounting", 11th Edition, Gazi Publishing House, Ankara |
| 7. | General Accounting, Atatürk University Open Education Faculty Publication |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 1 | 10 | 42 | 52 |
| Lecture - Practice | 1 | 10 | 14 | 24 |
| Midterm Examination | 1 | 0 | 7 | 7 |
| Final Examination | 1 | 0 | 17 | 17 |
| TOTAL WORKLOAD (hours) | 100 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 2 | 3 | 2 | 2 | 4 | 2 | 4 | 3 | 4 | 3 |
OÇ-2 | 3 | 3 | 2 | 3 | 4 | 2 | 4 | 3 | 4 | 3 |
OÇ-3 | 2 | 3 | 2 | 3 | 4 | 2 | 4 | 3 | 4 | 3 |
OÇ-4 | 3 | 3 | 2 | 3 | 4 | 2 | 4 | 3 | 3 | 3 |
OÇ-5 | 4 | 3 | 4 | 3 | 4 | 2 | 4 | 3 | 4 | 3 |
OÇ-6 | ||||||||||