Information Package / Course Catalogue
Basic Accounting
Course Code: MVU111
Course Type: Non Departmental Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

This course aims to enable students to perform basic financial transactions and accounting records.

Course Content

Creating a chart of accounts, preparing a balance sheet, learning business books, recording asset and resource accounts, using computerized accounting programs

Name of Lecturer(s)
Ins. Emrah BAŞ
Learning Outcomes
1.To learn the basic concepts of accounting.
2.Ability to create an account plan
3.Ability to prepare balance sheets
4.Ability to prepare general ledgers and trial balances
5.Recording asset accounts
6.Ability to use computerized accounting programs
Recommended or Required Reading
1.General Accounting – Gazanfer Erbaşlar
Weekly Detailed Course Contents
Week 1 - Theoretical
Applying accounting procedures and principles
Week 2 - Theoretical
Commercial Books and Documents
Week 3 - Theoretical
Tax Office Transactions
Week 4 - Theoretical
Valuable Papers, Invoices and Documents Substituting for Invoices
Week 5 - Theoretical
Business Books
Week 6 - Theoretical
Creating main and sub-accounts
Week 7 - Theoretical
Prepare opening and closing balance sheets
Week 8 - Theoretical
Prepare opening and closing balance sheets
Week 9 - Theoretical
Recording current assets
Week 10 - Theoretical
Recording current assets
Week 11 - Theoretical
Recording fixed assets
Week 12 - Theoretical
Recording fixed assets
Week 13 - Theoretical
Computerized Accounting
Week 14 - Theoretical
Computerized Accounting
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Assignment100110
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)50
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
2
2
2
2
2
2
2
2
2
2
OÇ-2
2
2
2
2
2
2
2
2
2
2
2
OÇ-3
2
2
2
2
2
2
2
2
2
2
2
OÇ-4
2
2
2
2
2
2
2
2
2
2
2
OÇ-5
2
2
2
2
2
2
2
2
2
2
2
OÇ-6
2
2
2
2
2
2
2
2
2
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026