Information Package / Course Catalogue
Financial Accounting - I
Course Code: UTİ101
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

Explain the structure of the processes of recording, classification and reporting of the fiscal transactions that alter the assets and resources of the firm.

Course Content

The historical development of accounting, the concept and basic accounting balance sheet, income statement concept, operating period and the final accounts, stock and securities, accounts receivable and inventory analysis.

Name of Lecturer(s)
Assoc. Prof. Aydın GERSİL
Prof. Emre CENGİZ
Learning Outcomes
1.To be able to comprehend Information about Uniform Chart of Accounts and the Turkish tax system and financial regulatory issues,
2.To be able to Record and report the daily events of a business,
3.To be able to Analyze and interpret the financial status of enterprises,
4.Will be recognize the basic concepts, functions and technical structure of accounting.
5.In accordance with generally accepted accounting principles, will be able to record double-entry method of financial transactions.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts of accounting
Week 2 - Theoretical
Financial Statements and Financial Transactions
Week 3 - Theoretical
Types of Accounting Concepts
Week 4 - Theoretical
The process of recognition of accounting books
Week 5 - Theoretical
Abdominal measurement and correction procedures
Week 6 - Theoretical
Calculation of the balance of Capital and Asset-Liability
Week 7 - Theoretical
The concept of current assets and cash and cash equivalents,
Week 8 - Theoretical
The concept of current assets and cash and cash equivalents, Current assets and records relating to commercial property
Week 9 - Theoretical
The concept of financial assets , Current assets and records relating to financial assests
Week 10 - Theoretical
monograph solution
Week 11 - Theoretical
Records relating to the securities and current assets and KDV, Records relating to non-current assets
Week 12 - Theoretical
Records relating to the securities and current assets and KDV, Records relating to non-current assets
Week 13 - Theoretical
Records relating to short-term foreign liabilities
Week 14 - Theoretical
solved examples
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130226
Midterm Examination127128
Final Examination131132
TOTAL WORKLOAD (hours)125
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
OÇ-1
3
3
3
3
2
2
3
3
1
3
3
3
OÇ-2
3
3
3
4
4
4
2
2
2
3
3
3
3
OÇ-3
3
3
3
3
2
2
1
1
1
3
3
3
3
OÇ-4
3
3
3
2
2
2
3
3
1
1
3
3
3
OÇ-5
3
3
3
3
2
2
2
1
1
3
3
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026