Information Package / Course Catalogue
| Course Code | : SYB104 |
| 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 | : 4 |
The aim of this course is to introduce students to the basic concepts of accounting, balance sheet and income statement accounts in the framework of the uniform Chart Of Accounts, to record accounting and to organize the basic financial statements that measure the financial situation of a business.
Scope of Business Economics Science / Basic concepts related to Business Economics / definition and characteristics of business / classification of businesses / business associations / business functions / Management / Production / Marketing / establishment of business / project planning techniques / CPM / PERT / effect of economic policies on Business policies. Definition of accounting, importance and users of accounting information, definition of balance sheet and balance sheet equality, general ledger, general ledger, concept of account, operation rule of double-sided record method, structure of uniform chart of accounts, current assets, purchasing and selling records, VAT transactions and VAT accrual records, receivables and payables, fixed assets, buying and selling returns, buying and selling discounts, trial balance, calculation of cost of
| 1. | To be able to understand the general concepts of accounting concepts |
| 2. | To be able to prepare and record financial statements in accordance with Generally Accepted Accounting Principles. |
| 3. | To be able to understand the evolution of the business organisation and management thought, recognising the interconnections between developments in these areas |
| 4. | To be able to critically evaluate alternative theories of management, recognising the centrality of decision making and strategic thinking to the managerial role and functions |
| 5. | To be able to discuss and compare different models and approaches to understanding the firm, evaluating these in the context of the business environment, and exploring the impact of key environmental factors on decision making and organisational behaviour |
| 6. | To be able to evaluate the significance of contemporary issues in business and management |
| 1. | Adnan Çelik, M. Şerif Şimşek (2011) General Business, Eğitim Kitabevi Yayınları |
| 2. | İsa Kayaalp (2015) General Business, Umuttepe yayınları |
| 3. | Gazanfer Erbaşlar (2012) General Business, Nobel Akademik Yayıncılık |
| 4. | Orhan Sevilengül (2011) General accounting, Gazi Kitabevi |
| 5. | Erdoğan Avder, İsmail Özçelik (2013) General accounting, Ekin Basım Yayın |
| 6. | Ahmet Gökgöz (2015) General accounting, Ekin Basım Yayın |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 3 | 56 |
| Assignment | 2 | 9 | 3 | 24 |
| Midterm Examination | 1 | 9 | 1 | 10 |
| Final Examination | 1 | 10 | 1 | 11 |
| TOTAL WORKLOAD (hours) | 101 | |||