Course Information

Semester	Course Unit Code	Course Unit Title	T+P+L	Credit	Number of ECTS Credits	Last Updated Date
2	BNS 130	General Ledger II	3+0+0	3	4	26.10.2026

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; It is aimed to learn the records and tables of the general ledger, the records of the accounts that make up the liabilities of the balance sheet, and the arrangement of the financial statements. At the end of the course, it is aimed that the students will come to a point where they can prepare the financial statements of the business such as balance sheet and income statement by accounting for financial events that may occur during a period in a business.
Course Content	Financial Payables/ Trade Payables Other Foreign Resources/ Equity/ Income Accounts/ Expense Accounts/ Cost Accounts/ Inventory Transactions, Period-End Transactions.
Course Methods and Techniques	Presentations, lecturing, assignments and exams.
Prerequisites and co-requisities	None
Course Coordinator	None
Name of Lecturers	Asist Prof.Dr. Gamze DESTEK gamze.destek@hku.edu.tr
Assistants	None
Work Placement(s)	No

Recommended or Required Reading

Resources

Prof. Dr. Ercan Bayazıtlı, Genel Muhasebe Problemleri, Siyasal Kitabevi
Selahattin Karabınar, Genel Muhasebe, Sakarya Yayıncılık

Course Notes

Lecture notes, presentations, and accounting practice examples related to the course topics will be provided to students. Students are encouraged to regularly review the course materials on financial payables, trade payables, liabilities, equity, income and expense accounts, cost accounts, inventory transactions, and period-end accounting procedures. Sample accounting entries, journal entries, and financial statement preparation exercises will be used to support the learning process.

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	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:

No	Learning Outcomes
1	Learns the nature, division, operation and relations of passive accounts, income statement and cost accounts.
2	To be able to comprehend how the accounting process in any business works, to understand the relationship of the general ledger and the records kept in this direction with other accounting systems.
3	Being able to keep the periodical 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.
4	Learning the nature, division, operation and relations of passive accounts, income statement and cost accounts. Being able to comprehend how the accounting process works in any business.
5	To be able to analyze the relationship between period accounting transactions and the end-of-period financial structure and profit / loss of the enterprise, to keep the accounting records of any enterprise.
6	Being able to read the financial structure of the business from the prepared financial statements.

Weekly Detailed Course Contents

Week	Topics	Study Materials
1	Short-Term Liabilities (Financial and Commercial Liabilities)	Reading
2	Other Short-Term Liabilities and Provisions for Liabilities	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
3	Operational Mechanics and Accounting Procedures for Long-Term Liabilities	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
4	Equity Accounts (Capital, Reserves, Retained Earnings / Accumulated Losses)	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
5	Nature and Operational Mechanics of Income Statement Accounts (Sales and Cost of Sales)	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
6	Operating Expenses, Other Operating Income/Expenses, and Financing Expenses	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
7	Cost Accounts and Their Classification (7/A and 7/B Options)	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
8	Midterm Exam Week
9	The Accounting Process and Subsystems (Interrelationship Between Cost and Managerial Accounting)	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
10	In-Period Accounting Errors, Error Types, and Correcting Entries	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
11	The Relationship Between Period-End Inventory Procedures, Financial Structure, and Profitability	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
12	Preparation of Primary Financial Statements (Balance Sheet and Income Statement)	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
13	Reading and Interpretation of the Financial Structure of Enterprises via Financial Statements	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
14	Evaluation of Accounting Information in Terms of Operational Departments and Managerial Decisions	The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
15	General Review
16	Final Sınavı

Recommended Optional Programme Components

Contribution of Learning Outcomes to Programme Outcomes

	P1	P3	P4	P7	P10	P12	P13
All	4	4	4	1	1	1	1
C1
C2
C3
C4
C5
C6

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