
| Course Code | : ISLE103 |
| 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 | : 4 |
Explain the strucuture of the processes of recording, classification and reporting of the transactions fiscal in nature that alter the assets and resources of the firm.
Introduction to accounting, basic concepts of accounting , basic accounting equation and financial statements, account concept and journal entry, Balance and auxiliary accounts, accounting books and documents, accounting vouchers and accounting processes, introduction to the uniform chart of accounts , Box accounts, stock accounts, Other cash and cash equivalents, marketable securities, receivables, and inventory movements VAT(Value Added Taxes) accounts, inventories accounting, Intermittent and perpetual inventory method.
| 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, |
| 2. | Gücenme Ümit, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Individual Work | 7 | 2 | 2 | 28 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 15 | 1 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 4 | 5 | 4 | 4 | 5 | 4 | 5 | 4 | 4 |
OÇ-2 | 3 | 4 | 3 | 4 | 3 | 4 | 3 | 4 | 3 |
OÇ-3 | 3 | 4 | 3 | 4 | 3 | 4 | 3 | 3 | 4 |