Rapor Tarihi: 19.03.2026 09:11
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting | MUH1411 | 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. Tuba SAVAŞ HAYIRLI |
| Instructor(s) | Öğr. Gör. Tuba SAVAŞ HAYIRLI (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 | Introduction to Accounting | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 2. Week | Financial Statements | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 3. Week | Accounts | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 4. Week | Accounting Process | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 5. Week | Instant Values | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 6. Week | Receivables | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 7. Week | Financial Assets: Securities | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 8. Week | Stocks | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 9. Week | Midterm | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 10. Week | Foreign Resources and Equity | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 11. Week | Income and Expenses | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 12. Week | End of Period Transactions | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 13. Week | Monographs | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 14. Week | Monographs | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having knowledge and skills in a field based on the qualifications gained in general or vocational secondary education and supported by courses on secondary education level and application tools and equipment, and to show that students understand the basic concepts in the accounting profession. | ✔ | |||||
| 2 | The definition of accounting in businesses is well done, to be able to define, collect and record the data required for the solution of accounting problems effectively; Demonstrate the skill of preparing financial and legal reports by using theoretical knowledge, hand or intellectual skills required in practical applications. | ✔ | |||||
| 3 | To be open to communication with friends, superiors and the people and groups that they serve in practical works related to accounting and to be able to work in a team. | ✔ | |||||
| 4 | To perform learning independently in accounting related fields and to demonstrate that you can apply what you have learned | ✔ | |||||
| 5 | Demonstrate the ability to identify problems related to unforeseen situations in accounting and to seek solutions | ✔ | |||||
| 6 | To evaluate and audit the performances of the employees under their responsibility in the accounting environment objectively | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 |
| PY2 | 4 | 4 | 4 | 4 | 4 |
| PY3 | 3 | 3 | 3 | 3 | 3 |
| PY4 | 4 | 4 | 4 | 4 | 4 |
| PY5 | 4 | 4 | 4 | 4 | 4 |
| PY6 | 4 | 4 | 4 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Öğr. Gör. Tuba SAVAŞ HAYIRLI | Vize | 40.00 | |
| Öğr. Gör. Tuba SAVAŞ HAYIRLI | 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 | ||
