Course Information

Course Information
Course Title Code Language Type Semester L+U Hour Credits ECTS
Accounting Applications YBS158 Turkish Compulsory 2. Semester 3 + 0 3.0 5.0
Prerequisite Courses
Course Level Undergraduate
Mode of delivery Face to face
Course Coordinator Dr. Öğr. Üyesi Ali AKAYTAY
Instructor(s)
Goals This course is intended to do with the student's bank transactions and accounting records.
Course Content To implement accounting principles and procedures, create the main and sub-accounts, edit boot record, regulate the opening and closing balance sheet, edit general ledger, arrange a trial balance, save assets and resources.
Learning Outcomes
# Öğrenme Kazanımı
1 Accounting and other departments within a business to business management to understand the importance
2 the assets and liabilities, income statement and the quality of cost accounting, partitioning, functioning and their relationships with each other learning
3 any business be able to understand how it works in the accounting process, general ledger and other accounting systems of records maintained in this direction to understand the relationship between
4 Any business throughout the semester to keep accounting records and / or by questioning them when necessary to reveal the accounting fraud and error, to fix these errors in accounting for other parts of a business to understand the importance
7 Arranged to read financial statements and the financial structure of the business to make a comment.
Lesson Plan (Weekly Topics)
Week Topics/Applications Method
1. Week Basic concepts (business, accounting, accounting types), Accounting Profession and Financial Table Users in Turkey, Basic Balance of Accountancy Preparation, After Class Study, Practice
2. Week Account Concept and Rules of Accounts, Workflow in Accounting, Books and Documents Used in Accounting Preparation, After Class Study, Practice
3. Week Basic Principles and Assumptions of Accounting, Process Sequence of Accounting and 1-Year Accounting Cycle Preparation, After Class Study, Practice
4. Week Uniform Chart of Accounts, Balance Sheet and Income Statement, Accounting of Cash Movements Research, Practice
5. Week Value Added Tax for Securities Acts and Accounts Receivable Practice, Preparation, After Class Study
6. Week Goods Movement and Accounting in Enterprises (Continuous and Interval Inventory Tracking Methods) Preparation, After Class Study, Practice
7. Week Deposit, Guarantee and Advance Transactions, Payroll and Recognition Preparation, After Class Study, Practice
8. Week Case study
9. Week Fixed Asset Operations and Depreciation Applications Preparation, After Class Study, Practice
10. Week Short Term Liabilities Practice, Preparation, After Class Study
11. Week Long Term Liabilities
12. Week Equity Accounts Preparation, After Class Study, Practice
13. Week Income Statement Accounts Preparation, After Class Study, Practice
14. Week Closing the Income-Expense Accounts and Cost Accounts and Revealing the Result of the Activity Preparation, After Class Study, Practice
*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.
The Matrix for Course & Program Learning Outcomes
No Program Requirements Level of Contribution
1 2 3 4 5
1 Graduates will have a holistic perspective on business functions
2 Graduates will have conceptual knowledge in the field of informatics in the sector average.
3 Graduates may integrate the business functions and IT infrastructure
4 Graduates will have awareness and knowledge about the processes of analyzing, designing, developing, and using information systems.
5 Students will have the ability to define the problem, collect data, analyze, interpret, evaluate, and develop a solution proposal for the solution of problems encountered in business.
6 Graduates may develop new strategic approaches for the efficiency of applications used in businesses.
7 Graduates may understand the logic of the algorithm and convert the designed algorithm into an up-to-date programming language.
8 Gradutes may have basic knowledge and understanding in the field of data science.
9 Graduates may have basic knowledge and understanding in the field of data science.
10 Graduates may base their vision on continuous learning and renewal.
11 Graduates may have an awareness of ethical and professional responsibility in business life.
12 Graduates may have an awareness of the individual and social effects of informatics applications and their legal consequences. gets the awareness of social responsibility.
13 Graduates may be able to use at least one foreign language in written and oral communication in the fields of information systems and business administration.
14 Graduates may take responsibility as an individual or team member in solving problems encountered in business life.
Relations with Education Attainment Program Course Competencies
Program Requirements DK1 DK2 DK3 DK4 DK5
PY1 5 5 5 5 5
PY2 3 3 3 3 3
PY3 2 2 2 2 2
PY4 0 0 0 0 0
PY5 3 3 3 3 3
PY6 3 3 3 3 3
PY7 0 0 0 0 0
PY8 4 4 4 4 4
PY9 1 1 1 1 1
PY10 2 2 2 2 2
PY11 5 5 5 5 5
PY12 3 3 3 3 3
PY13 0 0 0 0 0
PY14 2 2 2 2 2
Recommended Sources
Ders Kitabı veya Notu Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar
  • Genel Muhasebe Uygulamaları, Enver Bozdemir, Gazi Kitabevi, Ankara, 2016.
  • ERDOĞAN. N, BANAR. K, EKERGİL. V, SAĞLAM. N, DOKUR. Ş, 2013, Dönem Sonu İşlemleri, Anadolu Üniversitesi, Eskişehir
  • Cemalcılar, Ö. 2007. Genel Muhasebe, Anadolu Üniversitesi, 6. Basım, Eskişehir; Soylu, K. 2009. Genel Muhasebe, Seçkin Yayıncılık, 2. Basım, Ankara.
ECTS credits and course workload
ECTS credits and course workload Quantity Duration (Hour) Total Workload (Hour)
Ders İçi
Class Hours 3 14 42
Ders Dışı
Research 3 14 42
Sınavlar
Midterm 1 1 1 1
Homework 1 1 6 6
Final 1 1 1
Practice 12 3 36
Total Workload 128
*AKTS = (Total Workload) / 25,5 ECTS Credit of the Course 5.0