Rapor Tarihi: 14.01.2026 06:05
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting | ISL1411 | 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 | Ability to recognize basic concepts related to accounting |
| 1 | To be able to recognize the basic concepts of accounting |
| 2 | Editing monthly trials |
| 2 | Ability to edit monthly trial balances |
| 3 | Understanding the basic principles of preparing a balance sheet and income statement |
| 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. |
| 4 | It aims to prepare an overall provisional balance by understanding the functioning of balance sheet and income statement accounts. |
| 5 | Will have the ability to use the knowledge and skills acquired within the scope of the course effectively in the working environment. |
| 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 |
| 2. Week | Financial Statements | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 3. Week | Accounts | Preparation, After Class Study, Research, Other Activities |
| 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 | Stocks | 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 adequate infrastructure in the fields of law, accounting, basic management, management and field; To use theoretical and practical knowledge in these areas. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | DK9 | DK10 |
|---|---|---|---|---|---|---|---|---|---|---|
| PY1 | 5 | 0 | 0 | 5 | 5 | 0 | 0 | 5 | 5 | 0 |
| 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 | Final | 60.00 | |
| Öğr. Gör. Tuba SAVAŞ HAYIRLI | Vize | 40.00 | |
| 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 | 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 | ||
