| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting I | ISL107 | 1. Semester | 3 + 0 | 3.0 | 6.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | |
| Course Coordinator |
Assist. Prof. Dr. Osman KARTAL |
| Instructor(s) |
Osman KARTAL |
| Assistants | |
| Goals | The aim of this course is to teach the financial status of the enterprises, to control, to manage and to inform the managers about the transactions to be made and to record the commercial transactions in order to shed light on the decisions to be taken by the managers. At the end of the course, it is aimed that the student will be able to make accounting records of any commercial transaction. |
| Course Content | |
| Learning Outcomes |
- Understanding importance of accounting in a business, both for another departments and bussiness management - Learning active and passive accounts’, income table and cost accounts’ qualification, fragments, functioning and relations between them - Understanding how accounting process is working in a firm, understanding basic accounting and in this direction, comprehending connection of records and another accounting systems. - Keeping any of business’ accounting records and/or if required, questioning these and revealing mistakes, correction the mistakes - Analyzing relation between current term accounting transactions and bussiness’ period end financial structure, and profit/loss. - Reading business’ financial structure from organized financial tables |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Basic Terms (business, accounting, accounting types), accountg job in Turkey and Financial Table Users | |
| 2. Week | Term of Account and Rules of Account Process, Workstream in Accounting, Book and Documents that using in Accounting | |
| 3. Week | Basic Principles and Assumptions of Accounting, Operation Sequence in Accounting and Annual Accounting Cycle | |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Table, Recognition of Cash Movements | |
| 5. Week | Security’s Movements and Recognition of Assets | |
| 6. Week | Merchandise Movements in Business and Recognition of them (Continiuos and periodic inventory and stock tracking methods) | |
| 7. Week | Transaction of Deposit, Assurance and Advance, Payroll and Recognition of it | |
| 8. Week | Midterm Exam | |
| 9. Week | Transaction of Fixed Asset and Amortization Practices | |
| 10. Week | Short Term Liabilities | |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity Capital Accounts | |
| 13. Week | Income Table Accounts | |
| 14. Week | Income-Expense Accounts and Closing Cost Accounts and Detecting Operating Result (Period’s Profit/Loss) |
| General Accounting, İbrahim LAZOL, Ekin Bookstore, Bursa, 2004. |
| General Accounting, Orhan SEVİLENGÜL, Gazi Bookstore, Ankara, 2003. |
| General Acconting- Principles Practices, 12. Press, Yüksel Koç YALKIN, Turhan bookstore, Ankara, 2001. |
| General Accounting, Remzi ÖRTEN, Gazi University FEAS Publications, Ankara, 2003 |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | Measurement Method |
|---|---|---|---|---|---|---|---|---|
| PY1 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY2 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY3 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY4 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY6 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY7 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY8 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY9 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY10 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY11 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| PY13 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | - |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Midterm 1 | 1 | 1 | 1 |
| Midterm 2 | 1 | 1 | 1 |
| Homework 1 | 1 | 50 | 50 |
| Homework 2 | 1 | 30 | 30 |
| Final | 1 | 30 | 30 |
| Classroom Activities | 1 | 41 | 41 |
| Total Workload | 153 | ||
| ECTS Credit of the Course | 6.0 | ||
