Rapor Tarihi: 13.04.2026 04:08
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting I | TOY107 | Turkish | Compulsory | 1. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Face to Face |
| Course Coordinator | Dr. Öğr. Üyesi Seyda FAİKOĞLU |
| Instructor(s) | |
| Goals | The aim is to teach watching the financial positions, controlling, helping for the decisions of the managements financial works. At the end of the lesson every student will be capable of accounting. |
| Course Content | The art, science and practice concerned with a systematic identifying, collecting, recording, classifying and summarizing in a significant manner and in terms of money, exchange transactions or equivalent economic events of a financial charecter and interpreting and reporting the results. |
| # | Öğrenme Kazanımı |
| 1 | To understand the importance of accounting in management |
| 2 | To understand the process of accounting and the relationship with the other accounting systems |
| 3 | To be able to keep any managements accounting records. Be aware of the problems and solve them |
| 4 | To handle how the accounting process works in a management |
| 5 | To learn how active and passive accounts work and learn the relationship between income statement and the cost accounts |
| 6 | To read the financial structure of the management from the financial charts |
| 7 | To take the account records of any management |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Temel kavramlar (işletme, muhasebe, muhasebe türleri, Türkiye’de Muhasebe Mesleği ve Mali Tablo Kullanıcıları, Muhasebenin Temel Denkliği | |
| 2. Week | Hesap Kavramı ve Hesapların İşleyiş Kuralları, Muhasebede İş Akışı, Muhasebede Kullanılan Defter ve Belgeler | |
| 3. Week | Muhasebenin temel İlke ve Varsayımları, Muhasebede İşlem Sırası ve 1 Yıllık Muhasebe Döngüsü | |
| 4. Week | Tekdüzen Hesap Planı, Bilanço ve Gelir Tablosu, Nakit Hareketlerinin Muhasebeleştirilmesi | |
| 5. Week | Menkul Kıymet hareketleri ve Alacakların Muhasebeleştirilmesi Katma Değer Vergisi | |
| 6. Week | İşletmelerde Mal Hareketleri ve Muhasebeleştirilmesi (Sürekli ve aralıklı envanter yöntemleri ile stok takip yöntemleri) | |
| 7. Week | Depozito, Teminat ve Avans İşlemleri, Ücret Bordrosu ve Muhasebeleştirilmesi | |
| 8. Week | ARA SINAV | |
| 9. Week | Duran Varlık İşlemleri ve Amortisman uygulamaları | |
| 10. Week | Kısa Vadeli Yabancı Kaynaklar | |
| 11. Week | Uzun Vadeli Yabancı Kaynaklar | |
| 12. Week | Öz kaynak hesapları | |
| 13. Week | Gelir tablosu hesapları | |
| 14. Week | Gelir-Gider Hesapları ve Maliyet Hesaplarının Kapatılması ve Faaliyet Sonucunun (Dönem kar/Zararı) ortaya çıkarılması |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Comprehensive and systematic knowledge of concepts, theories, principles, and phenomena related to tourism management. | ✔ | |||||
| 2 | The general structure of the tourism sector, it's functioning, and its importance in the development of the country. | ✔ | |||||
| 3 | To have information about the tourist values in the world and in Turkey and to evaluate these values in terms of tourism supply and demand. | ✔ | |||||
| 4 | Knows and applies management theories and practices that can effectively manage tourism businesses (hotel enterprises, travel enterprises, food, and beverage enterprises, etc.). | ✔ | |||||
| 5 | Makes predictions of the sector by following the developments in Turkey and the world economy and tourism. | ✔ | |||||
| 6 | Knows the service delivery processes in tourism enterprises and performs them in a way that ensures guest satisfaction. | ✔ | |||||
| 7 | Demonstrates reading, comprehension, speaking and writing skills in the English language. | ✔ | |||||
| 8 | Demonstrates basic reading, comprehension, speaking and writing skills in a foreign language(s) other than English. | ✔ | |||||
| 9 | Recognizes and understands different cultures; communicates effectively with guests and collaborators and demonstrates presentation skills. | ✔ | |||||
| 10 | Has basic knowledge about the process of conducting research and producing project proposals. | ✔ | |||||
| 11 | With his theoretical and practical experience in his field; has the ability to access information, analyze, synthesize and interpret, and produce solutions to problems. | ✔ | |||||
| 12 | Uses information and communication technologies, software, tools and equipment related to the field and maintains them when necessary. | ✔ | |||||
| 13 | Knows the national and international legal regulations and professional standards related to her field, has professional responsibility and ethical awareness. | ✔ | |||||
| 14 | Continuing personal and professional development with the awareness of lifelong learning; works as a team and independently by taking responsibility. | ✔ | |||||
| 15 | It pays attention to the personal care, hygiene, clothing and appearance required by the tourism sector. | ✔ | |||||
| 16 | One of the United Nations Sustainable Development Goals (UN SDG) [1) poverty, 2) hunger, 3) healthy and quality life, 4) quality education, 5) gender equality, 6) clean water and sanitation, 7) accessible clean energy, 8) decent work and economic growth, 9) industry, innovation and infrastructure, 10) inequality reduction, 11) sustainable cities and communities, 12) responsible consumption and production, 13) climate action, 14) life in water, 15) life on land, 16) peace, justice and strong institutions, 17) joint effort for ends] has an awareness of at least one. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 |
|---|---|---|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY3 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY6 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY7 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY8 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY9 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY10 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY11 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY12 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY13 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY14 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY15 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY16 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| 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 | 3 | 42 |
|
Ders Dışı |
Other Activities | 10 | 1 | 10 |
|
Sınavlar |
Midterm | 1 | 10 | 10 |
| Homework | 1 | 15 | 15 | |
| Homework Preparation | 1 | 15 | 15 | |
| Final | 1 | 10 | 10 | |
| Classroom Activities | 13 | 3 | 39 | |
| Total Workload | 141 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
