| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| GENERAL ACCOUNTING | DIŞ2122 | Turkish | Compulsory | 2. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face-to-face |
| Course Coordinator | Öğr. Gör. Umut BAŞARAN |
| Instructor(s) | |
| Goals | Understand the basic concepts of accounting, recording transactions according to the accounting system to be able to organize temporary balance by making purposes. |
| Course Content | In this course, basic concepts related to accounting, recording transactions in the accounting system are explained by the temporary trial issues are handled. |
| # | Öğrenme Kazanımı |
| 1 | Recognize the basic concepts of Accounting |
| 2 | To prepare monthly trial balance |
| 3 | Balance sheet and income statement to comprehend the basic principles of the regulations |
| 4 | Balance sheet and income statement accounts to understand the functioning of the overall aims able to edit the temporary balance |
| 5 | The knowledge and skills gained during the course of the ability to use it effectively in the work environment will have. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Accounting of the definition, purpose and scope | |
| 2. Week | Basic accounting concepts and principles | |
| 3. Week | The basic financial statements and definitions | |
| 4. Week | Accounting concepts and functioning of the accounts | |
| 5. Week | The definition of uniform chart of accounts and account | |
| 6. Week | ccounting processes and functioning | |
| 7. Week | Accounting documents and descriptions | |
| 8. Week | Accounting transactions within the period of active accounts | |
| 9. Week | Midterm Exam | |
| 10. Week | Within the period of liabilities for accounting purposes | |
| 11. Week | Income statement accounts within the period of operation of the accounting process | |
| 12. Week | Presentation of the accounts and transactions costs reflect | |
| 13. Week | General regulation of temporary balance | |
| 14. Week | General monographs on temporary balance | |
| 15. Week | General monographs on temporary balance | |
| 16. Week | General monographs on temporary balance |
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 4 | 56 |
|
Ders Dışı |
Preparation, After Class Study | 8 | 4 | 32 |
|
Sınavlar |
Midterm 1 | 1 | 14.5 | 14.5 |
| Final | 1 | 25 | 25 | |
| Total Workload | 127.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
