Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
4İŞL202Introduction to Accounting II3+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 Examination of fixed assets, liabilities and equity accounts within the framework of Uniform Accounting System
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 SAYIN, K.Ş. ve YEĞİNBOY, E.Y. (2005). Muhasebe (Maliyet Muhasebesi, Finansal Muhasebe, Mali Tablolar ve Analiz Yöntemleri, Muhasebe Denetimi). Altın Nokta Basım ve Dağıtım: İzmir.
TEK, N. (2011). Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları. 2. Baskı, Birleşik Matbaacılık:İzmir.
YALKIN, Y. K. (2010). Genel Muhasebe İlkeler ve Uygulamalar (Tekdüzen Muhasebe Sistemi). 17. Basım, Nobel Yayın Dağıtım: Ankara.
YÜKÇÜ, S. (2009). Finansal Muhasebe. Birleşik Matbaacılık: İzmir.
AKDOĞAN, N. ve SEVİLENGÜL, O. (2007). Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması. Yenilenmiş ve Genişletilmiş 12. Baskı, Gazi Kitabevi: Ankara.
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
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 3 42
Mid-terms 1 15 15
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 4 124

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Classification of tangible fixed assets
2 Classification of intangible assets
3 Classifying foreign resources
4 Classification of own resources
5 Classification of Income Statement and Cost Accounts

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Tangible Fixed Asset Concept, Types and Characteristics There is no need to prepare.
2 Tangible Fixed Asset Accounts and Applications Examining the relevant section in the course book together with the previous week
3 Intangible Fixed Asset Concept, Types and Characteristics Examining the relevant section in the textbook together with the previous week
4 Intangible Assets Accounts and Applications Examining the relevant section in the textbook together with the previous week
5 Special Exhaustion Asset Accounts and Applications Examining the relevant section in the textbook together with the previous week
6 Period Separating Accounts Examining the relevant section in the textbook together with the previous week
7 Short-Term Foreign Resource Accounts and Applications 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 Short-Term Foreign Resource Accounts and Applications Examining the relevant section in the textbook together with the previous week
10 Long Term Foreign Resource Accounts and Applications Examining the relevant section in the textbook together with the previous week
11 Equity Accounts and Applications Examining the relevant section in the textbook together with the previous week
12 Income Statement Accounts Used During the Period and Applications Examining the relevant section in the textbook together with the previous week
13 Example Solutions for Cost (7/A and 7/B Option) Calculations in Production, Service, Trade Enterprises Examining the relevant section in the textbook together with the previous week
14 Free and Off-duty Calculations - Practice Examples 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
All 3 4 5
C1 3 4 5
C2 3 4 5
C3 3 4 5
C4 3 4 5
C5 3 4 5

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