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

Prof. Mustafa KESEN

Assoc. Prof. Beyza ERER

Assoc. Prof. Didem TEZSÜRÜCÜ COŞANSU

Assoc. Prof. Funda ODUNCUOĞLU

Lec. Derya GÜL ÖZTÜRK

General Accounting

Course Code	: UTİ107
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

Objectives of the Course

Recording financial transactions that create changes on the assets and resources of the business, To examine the classification and reporting processes.

Course Content

Historical development of accounting, balance sheet concept and basic accounting balance, income statement concept, activity Examination of period and final accounts, ready and marketable securities, receivables and stock accounts. Examination of short-term debt, long-term debt and equity accounts.

Name of Lecturer(s)

Res. Assist. Hatice CAN

Learning Outcomes

1.	It can record financial transactions according to the double-entry recording method, in accordance with generally accepted accounting principles.
2.	Recognize the basic concepts, functions and technical structure of accounting.
3.	Analyzing and interpreting the financial situations of businesses.
4.	Recording and reporting the daily accounting events of the business.
5.	To have knowledge about the Uniform Chart of Accounts, Turkish Tax System and financial legislation.

Recommended or Required Reading

1.	Genel Muhasebe,Prof. Dr. Durmuş Acar, Prof. Dr. Nilüfer Tetik,Detay Yayıncılık,2023.

Weekly Detailed Course Contents

Week 1 - Theoretical

Basic Concepts of Accounting

Week 2 - Theoretical

Definition and Basic Equation of Balance Sheet

Week 3 - Theoretical

Content of Income Statement

Week 4 - Theoretical

Account Concept, Accounting Registration Process

Week 5 - Theoretical

Balance Sheet Accounts (Current Values)

Week 6 - Theoretical

Balance Sheet Accounts (Securities)

Week 7 - Theoretical

Balance Sheet Accounts (Receivables)

Week 8 - Theoretical

Balance Sheet Accounts (Inventories)

Week 9 - Theoretical

Balance Sheet Accounts (Financial Fixed Assets)

Week 10 - Theoretical

Balance Sheet Accounts (Tangible Fixed Assets)

Week 11 - Theoretical

Balance Sheet Accounts (Short Term Liabilities)

Week 12 - Theoretical

Balance Sheet Accounts (Long Term Liabilities)

Week 13 - Theoretical

Balance Sheet Accounts (Equity)

Week 14 - Theoretical

Income Statement Accounts

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	0	3	42
Individual Work	14	0	2	28
Midterm Examination	1	20	1	21
Final Examination	1	30	1	31
TOTAL WORKLOAD (hours)				122

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
OÇ-1	3	4	5	5	5	5	4	4	4	4		5	5	5	5
OÇ-2	4	4	4	4	4	5	4	4	5	5	3	4		4	4
OÇ-3	4	4	5	5	5	5	5	5	3	3	3	3	4	4	4
OÇ-4	4	4	4	4	4	4	4	5		3		3	3	3	3
OÇ-5	5	4	4	4		3	3	3	3	3	3	4	4	4	4