
| Course Code | : ISLE104 |
| 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 |
Registering of Entity's assets and resources of a fiscal nature that cause changes in recording procedures, classification, and presenting a report to explain the structure of operations
functioning of the stock accounts, inventory valuation methods, term seperation in expenses and revenues, the recognition of long-term receivables, Accounting for financial fixed assets, accounting for fixed assets, depreciation methods, accounting for intangible assets, the recognition of foreign liabilities, accounting for equity accounts, income statement accounts, period-end transactions, regulation of the financial statements.
| 1. | To be able to comprehend issues about Uniform Chart of Accounts and the Turkish tax system and financial regulatory |
| 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, |
| 1. | Gücenme Ümit, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009 |
| 2. | Sevilengül Orhan, Genel Muhasebe, Gazi Yayınevi, Ankara, 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 | 3 | 4 | 4 | 3 | 4 | 3 | 4 | 3 | 4 |
OÇ-2 | 4 | 3 | 4 | 5 | 4 | 3 | 5 | 5 | 3 |
OÇ-3 | 3 | 4 | 3 | 4 | 4 | 3 | 4 | 4 | 3 |