| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting I | ISL107 | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Graduate |
| Course Type | |
| Mode of delivery | |
| Course Coordinator | |
| Instructors | |
| Assistants | |
| Goals | It is intended to teach the operations that are required for the registration and reporting of business transactions in order to monitor, control, manage, and shed light on management decisions. At the end of the course, it is aimed that the student can record accounting of any commercial transaction |
| Course Content | Basic Accounting Concepts and Basic Accepted Accounting Principles, Uniform Accounting Framework, Basic Financial Tables, Accounting Concepts and Accounting of Accounts, Books and Accounting Documents, Accounting Work Flow, Opening Records, Accounting Transactions in the Period, |
| Learning Outcomes |
- 1) To be able to understand the importance of accounting for other departments in a business and business management 2) To learn the nature, division, functioning and relation of the active and passive accounts, income table and cost accounts. 3) Understand how the accounting process works in any business, understand the relation between general accounting and other accounting systems in this direction. 4) To be able to keep the records of any business within the period and / or to make accountable mistakes by questioning them when necessary and to correct these mistakes 5) To be able to analyze the relationship between the accounting procedures during the period and the financial structure and profit / loss of the end of the period, to keep accounting records of any business within the period 6) Ability to read the financial structure of the business from the financial statements |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Basic concepts (business, accounting, accounting types), Accounting Profession and Financial Table Users in Turkey, Basic Balance of Accountancy | |
| 2. Week | Account Concept and Rules of Accounts, Workflow in Accounting, Books and Documents Used in Accounting | |
| 3. Week | Basic Principles and Assumptions of Accounting, Process Sequence of Accounting and 1-Year Accounting Cycle | |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement, Accounting of Cash Movements | |
| 5. Week | Movement of Securities and Recognition of Receivables Value Added Tax | |
| 6. Week | Goods Movements and Accounting in Enterprises (Continuous and Interval Inventory Methods and Inventory Tracking Methods) | |
| 7. Week | Deposit, Guarantee and Advance Transactions, Payroll and Recognition | |
| 8. Week | quiz | |
| 9. Week | Fixed Asset Operations and Depreciation Applications | |
| 10. Week | Short Term Liabilities | |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity accounts | |
| 13. Week | Income statement accounts | |
| 14. Week | Disclosure of Income-Expense Accounts and Cost Accounts and Disclosure of Operating Results (Period Profit / Loss) |
| General Accounting, Ibrahim LAZOL, Ekin Bookstore, Bursa, 2004. |
| Program Requirements | Contribution Level | DK1 | Measurement Method |
|---|
| 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 | 2 | 2 |
| Homework 1 | 10 | 2 | 20 |
| Homework 2 | 10 | 2 | 20 |
| Final | 1 | 2 | 2 |
| Practice End-Of-Term | 14 | 3 | 42 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 128 | ||
| ECTS Credit of the Course | 5.0 | ||
