Information Package / Course Catalogue
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)
Lec. 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 AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Individual Work140228
Midterm Examination120121
Final Examination130131
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes