Rapor Tarihi: 27.03.2026 01:41
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting I | ECON107 | Turkish | Compulsory | 1. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Face to face |
| Course Coordinator | Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL |
| Instructor(s) | Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL (Güz) |
| Goals | The aim of this course is to teach the financial status of the enterprises, to control, to manage and to inform the managers about the transactions to be made and to record the commercial transactions in order to shed light on the decisions to be taken by the managers. At the end of the course, it is aimed that the student will be able to make accounting records of any commercial transaction. |
| Course Content | Accounting process, the relationship between business activities and accounting, concept of accounting, Basic financial statements, concept of account, account plan and account framework, recording tools in accounting, application related to the accounting process, rules to be followed in accounting records, registration of goods transactions in the mercantile business, Stocks account, the methods used to register goods purchase-sale transactions, value added tax in the purchase and sale of goods. |
| # | Öğrenme Kazanımı |
| 1 | Students can understand the importance of accounting in a business, for other departments of business and bussiness management as well. |
| 2 | Students can explain the active and passive accounts, income table and cost accounts and qualifications, fragmentation, functioning and relations between them. |
| 3 | Students can comprehand how accounting process is working in a firm, can express the connection of general accounting and its records with other accounting systems. |
| 4 | Students can keep accounting records of any business and/or if required, can reveal accounting-related mistakes by questioning records and can correct the mistakes. |
| 5 | Students can analyze the relation between current term accounting transactions with year-end financial structure and profit/loss position of bussiness. |
| 6 | Students can read the financial structure of business through financial statements. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Related concepts of business and accounting | |
| 2. Week | Balance sheet equation and account concept | |
| 3. Week | Documents and books | |
| 4. Week | Inventory accounts and periodic inventory system | |
| 5. Week | Inventory accounts and perpetual inventory system | |
| 6. Week | Cash and cash equivilants | |
| 7. Week | Receivables | |
| 8. Week | MIDTERM EXAM | |
| 9. Week | Receivables | |
| 10. Week | Fixed asset | |
| 11. Week | Liabilities | |
| 12. Week | End of period transactions | |
| 13. Week | End of period transactions | |
| 14. Week | Financial statements |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Know the basic concepts of economics at an advanced level; can abstract the economic decision-making units in households, firms, government agencies, and predict the results of their decision-making mechanisms in different market and competition conditions. | ✔ | |||||
| 2 | Understand the objectives of economies such as growth, employment, productivity, sustainability; may propose solutions to problems such as unemployment, contraction, inflation, high interest rates and similar problems. | ✔ | |||||
| 3 | Capable to make sense of the international interactions of national economies with an international economic perspective. | ✔ | |||||
| 4 | Have knowledge about the historical development of the world economy and its current structure, understand the working process of different economic systems. | ✔ | |||||
| 5 | Can combine economic theory with mathematical, statistical and econometric skills to analyze concrete situations; are experienced in economic data collection and analysis methods by utilyzing technology. | ✔ | |||||
| 6 | Analyze the different sectors of the economy such as agriculture, industry and services through the Production Factors such as Labor, Capital, Natural Resource, Information and Entrepreneurship and evaluate the country economies. | ✔ | |||||
| 7 | Know the current status, historical background, the strengths and weaknesses of Turkish economy in macro and micro scale; can propose solutions, make theoretical and applied studies in this direction as individuals and teams. | ✔ | |||||
| 8 | Know the relations of economics as a social science with other sciences especially with politics, business administration, law, history, mathematics and engineering; reflect the theoretical knowledge in practice and have collaborative working culture. | ✔ | |||||
| 9 | Have the consciousness of lifelong learning, use the education to keep knowledge updated and contribute to the business life. | ✔ | |||||
| 10 | Have the cultural consciousness, know their own history, develop awareness of working with different cultures, respect individual, social and cultural rights. | ✔ | |||||
| 11 | Behave in accordance with ethical values in their works, have the ability of questioning, free thinking with no prejudices. | ✔ | |||||
| 12 | Have the consciousness of fulfilling the given tasks at the right time. In this process, utilize in maximum written, visual, audio sources and information-communication technologies. | ✔ | |||||
| 13 | Have the experience and ability to explain what they learn in written, oral and visual manner. | ✔ | |||||
| 14 | Use the Turkish and English language properly and effectively, and pursue professional readings in double language. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 |
|---|---|---|---|---|---|---|
| PY1 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY2 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY3 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY4 | 1 | 1 | 1 | 1 | 1 | 1 |
| PY5 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY6 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY7 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY9 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY10 | 1 | 1 | 1 | 1 | 1 | 1 |
| PY11 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY12 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY13 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY14 | 1 | 1 | 1 | 1 | 1 | 1 |
| Ders Kitabı veya Notu |
|
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL | Vize | 30.00 | |
| Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL | Final | 50.00 | |
| Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL | Ödev | 20.00 | |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 1 | 3 | 3 |
|
Ders Dışı |
Preparation, After Class Study | 1 | 1 | 1 |
|
Sınavlar |
Midterm | 1 | 15 | 15 |
| Homework | 10 | 2 | 20 | |
| Final | 1 | 25 | 25 | |
| Classroom Activities | 14 | 3 | 42 | |
| Total Workload | 106 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 4.0 | ||
