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.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.
Recommended or Required Reading
1.Gücenme Ümit, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009.
2.Sevilengül Orhan, Genel Muhasebe, Gazi Yayınevi, Ankara, 2009.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts of accounting
Week 2 - Theoretical
Financial Statements and Financial Transactions
Week 3 - Theoretical
Types of Accounting Concepts
Week 4 - Theoretical
The process of recognition of accounting books
Week 5 - Theoretical
Abdominal measurement and correction procedures
Week 6 - Theoretical
Calculation of the balance of Capital and Asset-Liability
Week 7 - Theoretical
The concept of current assets and cash and cash equivalents,
Week 8 - Theoretical
The concept of current assets and cash and cash equivalents, Current assets and records relating to commercial property
Week 9 - Theoretical
Records relating to the securities and current assets and KDV,
Week 10 - Theoretical
Records relating to the securities and current assets and KDV, Records relating to non-current assets
Week 11 - Theoretical
Records relating to short-term foreign liabilities
Week 12 - Theoretical
Records relating to short-term foreign liabilities Great books related to the elimination of deficiencies and shortcomings
Week 13 - Theoretical
Procedures for inventories
Week 14 - Theoretical
Discussion, problem solving for the final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
OÇ-1
3
3
4
4
4
4
5
5
5
4
OÇ-2
3
4
5
3
3
3
4
2
4
5
OÇ-3
5
5
4
4
4
4
4
3
3
4
OÇ-4
4
5
5
4
4
5
3
4
1
1
OÇ-5
4
4
5
5
5
5
5
3
2
4
OÇ-6
Adnan Menderes University - Information Package / Course Catalogue
2026