Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3İŞL201General Accounting I3+0+03418.08.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Economics
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course To gain knowledge and skills about accounting records within the framework of a uniform chart of accounts.
Course Content Definition of accounting, basic accounting concepts, accounting process, operation of accounts, Uniform Chart of Accounts systematics, accounting of liquid assets, securities, trade goods movements, VAT transactions and trade receivables transactions will be explained.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. Mehmet KAYGUSUZOĞLU
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Şükrü Dokur- Sait Y.Kaygusuz,Finansal Muhasebe, Dora Yayınları, 2009.
Kerim Banar-Vedat Ekergil(Ed.), Genel Muhasebe-1, Anadolu Üniversitesi Yayınları, 2012.
Course Notes The course has no prerequisites

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Attendance 10 % 10
Final examination 1 % 50
Total
12
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 3 45
Hours for off-the-c.r.stud 15 3 45
Mid-terms 1 15 15
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 4 125

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Will be able to explain the basic concepts of accounting and its importance for business.
2 Will be able to explain the operation of the accounting process.
3 Will be able to explain the operation of the accounts in the current assets group and make the accounting records.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Getting acquainted, distributing course content and general introduction to the course There is no need to prepare.
2 Definition, Functions, Types of Accounting and Accounting Profession Examining the relevant section in the course book together with the previous week
3 Basic Financial Statements Examining the relevant section in the textbook together with the previous week
4 Accounts and Operation Examining the relevant section in the textbook together with the previous week
5 Notebooks, Documents and Receipts Examining the relevant section in the textbook together with the previous week
6 Accounting Process Examining the relevant section in the textbook together with the previous week
7 Fundamental Concepts of Accounting and Generally Accepted Accounting Principles Examining the relevant section in the textbook together with the previous week
8 Midterm Exam Preparation for the exam (repeat of the first 7 weeks)
9 Liquid Assets and Accounting Examining the relevant section in the textbook together with the previous week
10 Securities and Accounting Examining the relevant section in the textbook together with the previous week
11 Stocks (Periform Inventory Method) Examining the relevant section in the textbook together with the previous week
12 Stocks (Perpetual Inventory Method) Examining the relevant section in the textbook together with the previous week
13 Value Added Tax and its Accounting Examining the relevant section in the textbook together with the previous week
14 Trade Receivables and Accounting Examining the relevant section in the textbook together with the previous week
15 Final exam Preparation for the exam

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
C1 2 2 2 2 2 4 5
C2 2 2 2 2 2 4 5
C3 2 2 2 2 2 4 5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant