Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Lec. Turan OKUL

Alperen DEMİR

Banu ŞİMŞEK

Esra ERENOĞLU AKSOY

Fatma KARAGÖZ

Kardelen Eda ESKİN

Neslihan HURDA

Ömer Faruk ALP

Sylvıa Ester BOZDOĞAN

Şadiye Esra ANAZ

Şule KAYA ÜNAL

Şükran ATLI

N/A Bülent BOZDOĞAN

N/A Güntekin ŞİMŞEK

N/A Osman Eralp ÇOLAKOĞLU

N/A Vehbi Uğur TANDOĞAN

N/A Ahu YAZICI AYYILDIZ

N/A Gülnur KARAKAŞ TANDOĞAN

N/A Hakan ATAY

N/A Melek Ece ÖNCÜER

N/A Onur İÇÖZ

N/A Tuğrul AYYILDIZ

N/A Vedat ACAR

N/A Battal OĞUZ

N/A Fatih EPİK

N/A Fulya MÜRTEZA

N/A Ergün EFENDİ

N/A Funda SÖNMEZATEŞ

N/A Büşra HAFÇI YORULMAZ

N/A Çimen ATAY

N/A Fisun KARABURUN

N/A Şebnem GÜNAYDIN

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 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