Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
1BNS 119General Ledger I3+0+03426.10.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Banking and Insurance
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course The aim of lesson; To learn the recording and tables of the general ledger, the examination of the financial, tangible and intangible assets of the fixed assets, and the arrangement of the period-end records and financial statements in outline. It is aimed to teach the procedures to be done for the recording and reporting of commercial transactions in order to monitor, control and manage the financial situation of the companies and to shed light on the decisions to be taken by the managers.
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. It is to give information about the periodical accounting transactions carried out in the enterprises with the help of examples. Recording Methods for Tracking Trade Goods (Interval Inventory Method). Recording Methods for Tracking Trade Goods (Perpetual Inventory Method) / Tangible and Intangible Assets / Depreciation on Fixed Assets.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Asist Prof.Dr. Saltuk Ağıralioğlu saltuk.agiralioglu@hku.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Genel Muhasebe I, Gülsevil YILDIZ

Course Category
Mathematics and Basic Sciences %50
Engineering %0
Engineering Design %0
Social Sciences %50
Education %0
Science %0
Health %0
Field %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 5 70
Mid-terms 1 10 10
Final examination 1 15 15
Total Work Load   Number of ECTS Credits 4,5 137

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Be able to recognize and apply accounting terminology, concepts and principles used for decision making.
2 Can interpret the results of basic operational analysis and analyze the effects of debits and credits on certain types of accounts.
3 It can prepare basic balance sheet categories, show current assets, fixed assets, liabilities and equity, and income statement.
4 Analyze financial statements through the use of relevant analytical tools, basic and semi-complex business transactions and their results
5 Comprehends the importance of accounting for other departments and business management in a business.
6 Learns the nature, division, operation and relations of active accounts, income statement and cost accounts.
7 Understanding how the accounting process in any business works, understands the relationship of the general ledger and the records kept in this direction with other accounting systems.
8 To be able to keep the accounting records of any business and/or to question them when necessary, to reveal accounting errors and to correct these errors. To comprehend the importance of accounting for other departments in a business.
9 To learn the nature, division, operation and relations of active accounts, income statement and cost accounts. To understand how the accounting process in any business works.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Definition of accounting and introducing the basic concepts of accounting. The relevant book chapter is read and the related subject videos are watched.
2 Introduction of basic financial statements, structure and principles of balance sheet and income statement, books kept in accounting. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
3 Basic accounting equation, concept of account in accounting and operation of accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
4 General presentation of the accounts in the uniform chart of accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
5 Operation of current asset accounts and accounting transactions. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
6 Applications for the functioning of current asset accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
7 Applications for the functioning of current asset accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
8 ARA SINAV
9 Applications for the functioning of fixed asset accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
10 Applications for the functioning of fixed asset accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
11 Applications for the functioning of fixed asset accounts. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
12 Trade Goods Purchase and Sale Transactions and Trade Goods Registration Methods. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
13 Income Statement Accounts and Applications. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
14 Cost Accounts, End of Period Profit or Loss. The topics that were covered last week and that will be covered this week are read from books and other sources and watched from videos.
15 FİNAL EXAM

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 3 1 4 1 1 2 1 1 1
C1 1
C2
C3
C4
C5
C6 2
C7
C8
C9 2

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