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: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

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.

Course Content

" 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"

Name of Lecturer(s)
Ins. Serkan ÖZDEMİR
Learning Outcomes
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.
Recommended or Required Reading
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
Weekly Detailed Course Contents
Week 1 - Theoretical
Business and accounting
Week 2 - Theoretical
Basic accounting equality and financial statements
Week 3 - Theoretical
Account concept and operation of accounts
Week 4 - Theoretical
Accounting Documents
Week 5 - Theoretical
Accounting Process
Week 6 - Theoretical
Ready-made assets and Securities
Week 7 - Theoretical
Commercial debts
Week 8 - Theoretical
Midterm
Week 9 - Theoretical
An overview
Week 10 - Theoretical
Stocks
Week 11 - Theoretical
Common Construction and Repair Costs
Week 12 - Theoretical
Future Months Expenses and Income Accruals
Week 13 - Theoretical
Other Current Assets
Week 14 - Theoretical
Sample application for current assets
Week 15 - Final Exam
final examination
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1104252
Lecture - Practice1101424
Midterm Examination1077
Final Examination101717
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
OÇ-1
2
3
2
2
4
2
4
3
4
4
OÇ-2
3
3
2
3
4
2
4
3
4
3
OÇ-3
2
3
2
3
4
2
4
3
3
3
OÇ-4
3
3
2
3
4
2
4
3
4
3
OÇ-5
4
2
2
2
3
2
3
4
3
2
OÇ-6
Adnan Menderes University - Information Package / Course Catalogue
2026