Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
General Accounting	SOG1411	1. Semester	3 + 1	4.0	5.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Associate
Course Type
Mode of delivery	Face to face
Course Coordinator	Lect. NURBANU OCAK
Instructors	NURBANU OCAK
Assistants
Goals	It aims to introduce basic accounting principles and concepts on how to record, classify and summarize financial events occurring in a business during a period and to show how the accounting flow process works within the framework of the Uniform Accounting System.
Course Content	General accounting course includes the most important topics of accounting such as double-entry recording system, accounting accounts, journal, general ledger, trial balance and income statement.
Learning Outcomes	- To be able to recognize the basic concepts of accounting - Editing monthly trials - To be able to comprehend the basic principles of balance sheet and income statement. - It aims to organize general temporary trial balance by understanding the functioning of balance sheet and income statement accounts. - Students will have the competence to use the knowledge and skills gained within the course effectively in the working environment.

Week	Topics	Learning Methods
1. Week	The importance and functions of accounting and the documents used in accounting	Course Hours Preparation, After Class Study
1. Week	Introduction to Accounting	Course Hours Preparation, After Class Study Research Other Activities
2. Week	Financial Statements	Course Hours Research Preparation, After Class Study Other Activities
2. Week	Single Layout Account Plan	Course Hours Preparation, After Class Study
3. Week	Accounting Process and Double-sided registration system	Course Hours Preparation, After Class Study
3. Week	Accounts	Course Hours Research Other Activities Preparation, After Class Study
4. Week	Accounting Process	Course Hours Preparation, After Class Study Research Other Activities
4. Week	The concept of the account and the functioning of the Balance Sheet and Income statement accounts	Preparation, After Class Study Course Hours
5. Week	Asset accounts and Resource Accounts	Course Hours Preparation, After Class Study
5. Week	Instant Values	Course Hours Preparation, After Class Study Research Other Activities
6. Week	Receivables	Course Hours Preparation, After Class Study Research Other Activities
6. Week	Dönen Varlık Hesapları ve İşleyişleri	Course Hours Preparation, After Class Study
7. Week	Fixed Asset Accounts and Their Functioning	Course Hours Preparation, After Class Study
7. Week	Financial Assets: Securities	Other Activities Research Preparation, After Class Study Course Hours
8. Week	Stocks	Preparation, After Class Study Research Course Hours Other Activities
8. Week	Current Assets and Fixed Assets sample question solutions	Preparation, After Class Study Course Hours
9. Week	Midterm	Course Hours Preparation, After Class Study Research Other Activities
9. Week	Midterm Exam
10. Week	Foreign Resources and Equity	Course Hours Preparation, After Class Study Research Other Activities
10. Week	ssive Accounts (Resource Accounts) and Their Functioning	Course Hours Preparation, After Class Study
11. Week	Explanation of cost accounts and accounting records	Course Hours Preparation, After Class Study
11. Week	Income and Expenses	Other Activities Course Hours Preparation, After Class Study Research
12. Week	End of Period Transactions	Other Activities Course Hours Preparation, After Class Study Research
12. Week	Expense Accounts and Accounting Records	Course Hours Preparation, After Class Study
13. Week	Obtaining a General Temporary Balance	Course Hours Preparation, After Class Study
13. Week	Monographs	Course Hours Preparation, After Class Study Research Other Activities
14. Week	Monographs	Other Activities Course Hours Research Preparation, After Class Study
14. Week	General Applications	Preparation, After Class Study Course Hours

Course notes

Program Requirements	Contribution Level	DK1	DK2	DK3	DK4	DK5	Measurement Method

*DK = Course's Contrubution.

	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)
Course Hours	14	4	56
Preparation, After Class Study	8	4	32
Midterm 1	1	14.5	14.5
Final	1	25	25
Total Workload			127.5
ECTS Credit of the Course			25.5 5.0