
| Course Code | : ISL105 |
| Course Type | : Required |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
Explain the strucuture of the processes of recording, classification and reporting of the transactions fiscal in nature that alter the assets and resources of the firm.
Introduction to accounting, basic concepts of accounting , basic accounting equation and financial statements, account concept and journal entry, Balance and auxiliary accounts, accounting books and documents, accounting vouchers and accounting processes, introduction to the uniform chart of accounts , Box accounts, stock accounts, Other cash and cash equivalents, marketable securities, receivables, and inventory movements VAT(Value Added Taxes) accounts, inventories accounting, Intermittent and perpetual inventory method.
| Assoc. Prof. Umut Tolga GÜMÜŞ |
| Prof. Çağrı KÖROĞLU |
| 1. | Defines the basic concepts and functions of accounting. |
| 2. | Explains the concept of accounts and the uniform chart of accounts. |
| 3. | Applies recording procedures with basic accounting documents. |
| 4. | Prepares journal entries, ledgers, and trial balances. |
| 5. | Introduces end-of-period procedures (closing, inventory, etc.). |
| 6. | Evaluates the impact of accounting on business decisions. |
| 1. | Gücenme Ümit, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009. |
| 2. | Sevilengül Orhan, Genel Muhasebe, Gazi Yayınevi, Ankara, 2009. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Midterm Examination | 1 | 25 | 1 | 26 |
| Final Examination | 1 | 30 | 1 | 31 |
| TOTAL WORKLOAD (hours) | 127 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | |
OÇ-1 | 3 | 3 | 2 | 5 | 4 | 3 | 3 | 2 | 3 | 3 | 4 | 2 |
OÇ-2 | 3 | 3 | 2 | 5 | 3 | 3 | 4 | 2 | 3 | 3 | 4 | 2 |
OÇ-3 | 3 | 3 | 2 | 5 | 3 | 3 | 4 | 2 | 3 | 3 | 5 | 2 |
OÇ-4 | 3 | 3 | 2 | 5 | 3 | 3 | 4 | 2 | 3 | 3 | 5 | 2 |
OÇ-5 | 3 | 3 | 2 | 5 | 4 | 3 | 4 | 2 | 3 | 3 | 5 | 2 |
OÇ-6 | 4 | 3 | 2 | 5 | 5 | 4 | 4 | 2 | 3 | 4 | 5 | 3 |