Rapor Tarihi: 11.04.2026 07:52
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| GENERAL ACCOUNTING | LJP1107 | Turkish | Compulsory | 1. Semester | 3 + 1 | 4.0 | 4.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to Face |
| Course Coordinator | Dr. Öğr. Üyesi Ayşe SOY TEMÜR |
| Instructor(s) | Dr. Öğr. Üyesi Ayşe SOY TEMÜR (Güz) |
| Goals | Balance sheet and income statement, financial statements, information gathering accounts, accounting also recording tools, basic concepts of accounting, generally accepted accounting principles, the accounting process, specifying the assets and liabilities related to the registration process showing the general temporary balance regulation of |
| Course Content | Definition of Accounting and Functions, Basic Concepts of Accounting, Accounting Concepts, Basic Financial Statements, Journal Book, Current Assets, Fixed Assets, Short-Term Liabilities and Inventory Operations, Long Term Liabilities and Inventory Operations, Equity, Income and Expenses Concepts, Cost of Sales Statement, Income Statement, Balance Sheet Analysis of. |
| # | Öğrenme Kazanımı |
| 1 | The student will be familiar with fundamental accounting concepts and documents. |
| 2 | Understands and records the operation of accounts in the standardized chart of accounts. |
| 3 | Prepares a provisional balance sheet. |
| 4 | It maintains accounting records in accordance with the principles of transparency and periodicity. |
| 5 | Accounting involves creating a balance sheet and an income statement. |
| 6 | They learn about accounting methods and principles. |
| 7 | In business, it involves creating main and sub-accounts related to accounting. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Business and Accounting Concepts, Basic Concepts of Accounting | Lecture |
| 2. Week | Generally Accepted Accounting Principles | Discussion |
| 3. Week | Monthly, Temporary and Definite Balances with Balance Sheet and Income Table | Research, Practice, Case Study |
| 4. Week | Elimination of Accounting Process and Accounting Records Errors | Other Activities, Presentation (Preparation), Problem Solving |
| 5. Week | Uniform Chart of Accounts, and Definition of Accounts | Interview, Question and Answer |
| 6. Week | Account Concept and Operation | Lecture, Group Work |
| 7. Week | Registration of Active Accounts | Presentation (Preparation), Practice |
| 8. Week | Registration of Passive Accounts I | Other Activities, Lecture, Discussion |
| 9. Week | Registration of Passive Accounts II | Preparation, After Class Study, Problem Solving, Demonstration |
| 10. Week | Continuous and Intermittent Inventory Methods | Presentation (Preparation), Observation |
| 11. Week | Continuous And Intermittent Inventory Related Applications | Other Activities, Presentation (Preparation), Question and Answer |
| 12. Week | Operation and Examples of Income Statement Accounts | Preparation, After Class Study, Lecture, Case Study |
| 13. Week | Preparation of General Temporary Mizan | Lecture, Discussion |
| 14. Week | Monographs with General Temporary Layout | Practice, Question and Answer, Group Work, Demonstration |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 2 | Effectively and efficiently utilizes analytical, planning, organizational, and control skills in logistics processes. | ✔ | |||||
| 3 | Analyzes professional issues and develops creative solutions through critical thinking. | ✔ | |||||
| 10 | Possesses the competencies to record, classify, summarize, and report financial transactions. | ✔ | |||||
| 11 | He relates the knowledge he has acquired in the field of logistics to disciplines such as economics, marketing, sociology, psychology, and law. | ✔ | |||||
| 12 | Customer service, transportation management, inventory management, and data preparation processes are implemented. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 |
|---|---|---|---|---|---|---|---|
| PY2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| PY3 | 1 | 1 | 1 | 2 | 1 | 2 | 1 |
| PY10 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY11 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| PY12 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Dr. Öğr. Üyesi Ayşe SOY TEMÜR | 3+1 | Vize | 40.00 |
| Dr. Öğr. Üyesi Ayşe SOY TEMÜR | 3+1 | Final | 60.00 |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 4 | 56 |
|
Ders Dışı |
Preparation, After Class Study | 14 | 2 | 28 |
| Research | 14 | 1 | 14 | |
| Other Activities | 2 | 1 | 2 | |
|
Sınavlar |
Midterm | 1 | 1 | 1 |
| Final | 1 | 1 | 1 | |
| Total Workload | 102 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 4.0 | ||
