
| Course Code | : SYB104 |
| 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 | : 3 |
The aim of this course is to introduce students to the basic concepts of accounting, balance sheet and income statement accounts in the framework of the uniform Chart Of Accounts, to record accounting and to organize the basic financial statements that measure the financial situation of a business.
Scope of Business Economics Science / Basic concepts related to Business Economics / definition and characteristics of business / classification of businesses / business associations / business functions / Management / Production / Marketing / establishment of business / project planning techniques / CPM / PERT / effect of economic policies on Business policies. Definition of accounting, importance and users of accounting information, definition of balance sheet and balance sheet equality, general ledger, general ledger, concept of account, operation rule of double-sided record method, structure of uniform chart of accounts, current assets, purchasing and selling records, VAT transactions and VAT accrual records, receivables and payables, fixed assets, buying and selling returns, buying and selling discounts, trial balance, calculation of cost of
| Prof. Murat ŞENTUNA |
| 1. | Explain the basic concepts of accounting and finance. |
| 2. | Knows the financial statements used in accounting. |
| 3. | Knows and can explain the relationship between business and management. |
| 4. | Evaluate the importance of contemporary approaches in business and management. |
| 5. | Knows the types of accounting and the documents used in accounting. |
| 6. | Knows national and international organizations in the economy and capital markets. |
| 7. | Knows foreign exchange and bills of exchange. |
| 1. | Adnan Çelik, M. Şerif Şimşek (2011) General Business, Eğitim Kitabevi Yayınları |
| 2. | İsa Kayaalp (2015) General Business, Umuttepe yayınları |
| 3. | Gazanfer Erbaşlar (2012) General Business, Nobel Akademik Yayıncılık |
| 4. | Orhan Sevilengül (2011) General accounting, Gazi Kitabevi |
| 5. | Erdoğan Avder, İsmail Özçelik (2013) General accounting, Ekin Basım Yayın |
| 6. | Ahmet Gökgöz (2015) General accounting, Ekin Basım Yayın |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 0 | 28 |
| Assignment | 2 | 9 | 3 | 24 |
| Midterm Examination | 1 | 8 | 1 | 9 |
| Final Examination | 1 | 10 | 1 | 11 |
| TOTAL WORKLOAD (hours) | 72 | |||
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 | 5 | 2 | 3 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 2 | 2 | |||
OÇ-2 | 5 | 2 | 3 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 2 | 2 | |||
OÇ-3 | 5 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 2 | 2 | |||
OÇ-4 | 5 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 2 | 2 | |||
OÇ-5 | 4 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 2 | 2 | |||
OÇ-6 | 4 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 5 | 2 | |||
OÇ-7 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 2 | 1 | |||