Information Package / Course Catalogue
Accounting I
Course Code: AGE106
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

Business with a company that provides communication between the rulers and the people who are involved with the business and "business language" is defined as the understanding of this aspect of accounting, accounts recorded in accordance with accounting principles and reporting to teach logic, business activities and financial resources as a result of the change in how the assets, the purchase and sales transactions, provide an understanding of the concepts of income and expenditure, the accounting records show a financial analysis of accounting information that are essential to teach how to prepare financial reports.

Course Content

The concept of accounting, assets and liabilities, accounting basic equation, the great and the journal entries in the income and expenditure account, balance sheet and income statement accounts closed

Name of Lecturer(s)
Prof. Vehbi Uğur TANDOĞAN
Learning Outcomes
1.To be able to comprehend assets and financial resources of the entity
2.To be able to comprehend accounting basic equation, basic accounting principles
3. To be able toprocess the accounts according to the logic of the basic accounting equation and the balance of accounts in the records.
4. To be able to comprehend the personality of the business owner and the business which are separate concepts,
5.Value added tax accounts
6.Revenue, expense, profit and loss accounts, closing the accounts, preparing trial balance and balance sheet
7.Buying and selling merchandising inventory recordings
Recommended or Required Reading
1.-Horngren, Charles; Harrison, Walter; Oliver, Suzanne(2009), Accounting, Pearson International Education, New Jersey.
2.Yalkın, Yüksel Koç(1982), Genel Muhasebe, Siyasal Bilgiler Fakültesi Yayınları, Ankara.
3.Çetiner, Ertuğrul(2010), Genel Muhasebe, Gazi Kitabevi Yayınları, Ankara.
4.Çetiner, Ertuğrul(2005), Seyahat İşletmeleri Muhasebesi, Gazi Yayınları, Ankara.
5.Genel Muhasebe, Anadolu Üniversitesi Yayınları, Eskişehir.
6.Azaltun, Murat(2005), Konaklama İşletmeleri Muhasebesi, Detay Yayınları, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Accounting function and business language
Week 2 - Theoretical
Recognition of assets and financial resources of the business, Accounting basic equation (equation)
Week 3 - Theoretical
movements in the Active and passive accounts
Week 4 - Theoretical
The concept of capital, capital increases and reduces the movement
Week 5 - Theoretical
The concept of accountability, the functioning of ledger accounts
Week 6 - Theoretical
Wide applications in the ledger accounts and presentation on the functioning offinancial statements
Week 7 - Theoretical
Journal entries, general ledger-to-day relationship with the book
Week 8 - Theoretical
Daily ledger entries and preparation and implementation of financial statements
Week 9 - Intermediate Exam
Midterm Exam
Week 10 - Theoretical
Concepts and records of Income and Expenditure
Week 11 - Theoretical
Commercial enterprises the cost and sale price concepts, monitoring of accounts
Week 12 - Theoretical
Calculating and recording sales of profitable and loss goods
Week 13 - Theoretical
Closing and recording of accounts at the end of the period and preparing the financial statements.
Week 14 - Theoretical
Closing and recording of accounts at the end of the period and preparing the financial statements.
Week 15 - Theoretical
General review
Week 16 - Final Exam
Final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Assignment52115
Reading2204
Midterm Examination1314
Final Examination1415
TOTAL WORKLOAD (hours)56
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
PÇ-16
PÇ-17
PÇ-18
PÇ-19
OÇ-1
5
5
4
2
1
4
2
4
2
3
3
5
OÇ-2
5
5
4
2
1
4
2
4
2
3
3
5
OÇ-3
5
5
4
2
1
4
2
4
2
3
3
5
OÇ-4
5
5
4
2
1
4
2
4
2
3
3
5
OÇ-5
5
5
4
2
1
4
2
4
2
3
3
5
OÇ-6
5
5
4
2
1
4
2
4
2
3
3
5
OÇ-7
5
5
4
2
1
4
2
4
2
3
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026