Information Package / Course Catalogue
Course Code: 
Course Type: 
Couse Group: 
Education Language: 
Work Placement: 
Theory: 0
Prt.: 0
Credit: 0
Lab: 0
ECTS: 
Objectives of the Course

Course Content

Name of Lecturer(s)
Learning Outcomes
1.To be able to name and define business resources and financial sources.
2.To be able to recognize and use accounting equation and accounting principles.
3.To be able to identify and compare the characteristics of accounts.
4.To be able to be aware of the difference between thehe business owner and the business.
5.To be able to learn the duties and responsibilities of the accounting department in accommodation establishments.
6.To be able to understand and record tax value added accounts
7.To be able to learn revenue, expense, profit and loss accounts, closing the accounts, preparing trial balance and balance sheet
8.To be able to record buying and selling merchandising inventory
Recommended or Required Reading
1.Horngren, Charles; Harrison, Walter; Oliver, Suzanne(2009), Accounting, Pearson International Education, New Jersey., pp 10-150
2.Yalkın, Yüksel Koç(1982), Genel Muhasebe, Siyasal Bilgiler Fakültesi Yayınları, Ankara s 15-80
3.Çetiner, Ertuğrul(2010), Genel Muhasebe, Gazi Kitabevi Yayınları, Ankara, s. 5-90
4.Çetiner, Ertuğrul(2005), Seyahat İşletmeleri Muhasebesi, Gazi Yayınları, Ankara, s. 5-100
5.Azaltun, Murat(2005), Konaklama İşletmeleri Muhasebesi, Detay Yayınları, Ankara, s. 10-150
Weekly Detailed Course Contents
Week 1 - Theoretical
Accounting function and the language of a business
Week 2 - Theoretical
Introduction to business resources and financial sources, accounting equation
Week 3 - Theoretical
Changing the amounts in assets, liabilities and the owners equity accounts
Week 4 - Theoretical
Capital account and the business activities that increase and decrease the capital account.
Week 5 - Theoretical
Account and T-account
Week 6 - Theoretical
Various types of recordings in T-accounts and financial reports
Week 7 - Theoretical
Journalizing business activities, relations between journals and T-accounts
Week 8 - Theoretical
Exercises with journalizng and T-account recordings and preparing financial reports
Week 9 - Theoretical
Revenues and expenses
Week 10 - Theoretical
Costs and sales revenues in merchandising businesses and records.
Week 11 - Theoretical
Calculating and recording sales revenue and the cost of good sold.
Week 12 - Theoretical
Closing the accounts and preparing financial reports
Week 13 - Theoretical
Closing the accounts and preparing financial reports
Week 14 - Theoretical
General view
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Assignment52115
Reading2204
Midterm Examination1314
Final Examination1415
TOTAL WORKLOAD (hours)70
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
PÇ-14
PÇ-15
OÇ-1
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-2
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-3
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-4
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-5
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-6
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-7
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
OÇ-8
4
5
4
2
2
1
1
4
1
4
2
1
1
4
1
Adnan Menderes University - Information Package / Course Catalogue
2026