Rapor Tarihi: 12.04.2026 10:08
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting | SOG1411 | Turkish | Compulsory | 1. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Öğr. Gör. Muzaffer ÇABUKOĞLU |
| Instructor(s) | Öğr. Gör. Muzaffer ÇABUKOĞLU (Güz) |
| 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. |
| # | Öğrenme Kazanımı |
| 1 | To be able to recognize the basic concepts of accounting |
| 2 | Editing monthly trials |
| 3 | To be able to comprehend the basic principles of balance sheet and income statement. |
| 4 | It aims to organize general temporary trial balance by understanding the functioning of balance sheet and income statement accounts. |
| 5 | Students will have the competence to use the knowledge and skills gained within the course effectively in the working environment. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | The importance and functions of accounting and the documents used in accounting | Preparation, After Class Study |
| 1. Week | Introduction to Accounting | Preparation, After Class Study, Research, Other Activities |
| 2. Week | Financial Statements | Preparation, After Class Study, Research, Other Activities |
| 2. Week | Single Layout Account Plan | Preparation, After Class Study |
| 3. Week | Accounting Process and Double-sided registration system | Preparation, After Class Study |
| 3. Week | Accounts | Preparation, After Class Study, Research, Other Activities |
| 4. Week | Accounting Process | 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 |
| 5. Week | Asset accounts and Resource Accounts | Preparation, After Class Study |
| 5. Week | Instant Values | Preparation, After Class Study, Research, Other Activities |
| 6. Week | Receivables | Preparation, After Class Study, Research, Other Activities |
| 6. Week | Dönen Varlık Hesapları ve İşleyişleri | Preparation, After Class Study |
| 7. Week | Fixed Asset Accounts and Their Functioning | Preparation, After Class Study |
| 7. Week | Financial Assets: Securities | Preparation, After Class Study, Research, Other Activities |
| 8. Week | Stocks | Preparation, After Class Study, Research, Other Activities |
| 8. Week | Current Assets and Fixed Assets sample question solutions | Preparation, After Class Study |
| 9. Week | Midterm | Preparation, After Class Study, Research, Other Activities |
| 9. Week | Midterm Exam | |
| 10. Week | Foreign Resources and Equity | Preparation, After Class Study, Research, Other Activities |
| 10. Week | ssive Accounts (Resource Accounts) and Their Functioning | Preparation, After Class Study |
| 11. Week | Explanation of cost accounts and accounting records | Preparation, After Class Study |
| 11. Week | Income and Expenses | Preparation, After Class Study, Research, Other Activities |
| 12. Week | End of Period Transactions | Preparation, After Class Study, Research, Other Activities |
| 12. Week | Expense Accounts and Accounting Records | Preparation, After Class Study |
| 13. Week | Obtaining a General Temporary Balance | Preparation, After Class Study |
| 13. Week | Monographs | Preparation, After Class Study, Research, Other Activities |
| 14. Week | Monographs | Preparation, After Class Study, Research, Other Activities |
| 14. Week | General Applications | Preparation, After Class Study |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Being conscious about principles of Atatürk, having knowledge in the history of revolutions, patriotic, fond of Turkish Independence, adhere to national and spiritual values. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|---|---|---|---|---|
| PY1 | 4 | 2 | 2 | 1 | 4 |
| Ders Kitabı veya Notu |
|
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Öğr. Gör. Muzaffer ÇABUKOĞLU | Vize | 40.00 | |
| Öğr. Gör. Muzaffer ÇABUKOĞLU | 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 | 8 | 4 | 32 |
|
Sınavlar |
Midterm | 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 | ||
