TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	2
SEMESTER	Third Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Instructor İklim Elif Umut
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Describe the objectives of the accounting system 2) Describe the aspects of generally accepted accounting principles 3) Understand how to use the double entry accounting system 4) Describe what balance sheet and income statement communicates 5) Record some of the basic credit and cash transactions 6) Prepare some of the basic adjusting entries at the end of the period 7) Prepare a basic balance sheet and income statement for a merchandising company.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course is designed for defining basic financial accounting terms, concepts and rules. Emphasis is placed on introducing the general principles of accounting, accounting cycle, basic accounting concepts, accounts and types of accounts, recording process and preparation of financial statements.
COURSE CONTENTS	WEEK TOPICS 1st Week Introduction to the course 2nd Week The Basic Accounting Concepts and Principles 3rd Week The Double Entry System 4th Week The Double Entry System 5th Week The Main Accounts and the Auxiliary Accounts 6th Week Introduction to Uniform Accounting System 7th Week Accounts and Debit/Credit Procedures 8th Week Mid-term examination 9th Week Accounts and Debit/Credit Procedures 10th Week The Basic Financial Statements 11th Week Monetary Assets 12th Week Monetary Assets 13th Week Marketable Securities 14th Week Marketable Securities
RECOMENDED OR REQUIRED READING	O. Sevilengül, Genel Muhasebe, 15. Baskı, Gazi Kitabevi, 2009 O. Sevilengül, Çözümlü Genel Muhasebe Problemleri, Gazi Kitabevi, 2010
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Quiz 1 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1 1 Preparation for Quiz 0 0 0 Individual or group work 14 1 14 Preparation for Final exam 1 50 50 Course hours 14 3 42 Preparation for Midterm exam 1 55 55 Laboratory (including preparation) 0 0 0 Final exam 1 1 1 Homework 0 0 0 Total Workload 163 Total Workload / 30 5,43 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No