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)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Knows the basic concepts and principles of accounting. 2) Recognizes Balance Sheet and Income Statement accounts. 3) Knows the effects of financial transactions on balance sheet and income statement. 4) Can make log book and big book records of daily transactions. 5) Knows asset accounts in detail. 6) Organize Balance Sheet, Balance Sheet and Income Statement.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION	The aim of this course is; To provide students with the knowledge that can record and classify the data of financial applications in a business throughout the semester. With this course, students gain comprehensive knowledge and skills about basic concepts and principles of accounting, spreadsheet accounts and book records.
COURSE CONTENTS	WEEK TOPICS 1st Week Course content, information about the processing and evaluation. Business, business objectives, classification, functions, assets and resources; Definition of accounting, scope, departments, accounting profession. 2nd Week Financial statements, balance sheet, effect of financial transactions on balance sheet, income statement. 3rd Week Concept of account, rules of operation of accounts, partitioning, Uniform Chart of Account. 4th Week Accounting system, recording methods, preparation of start-up balance sheet, daily ledger record, accounting slips, big ledger record, big ledger secondary account relationship, arrangement of monthly trial balances, correction of registration errors. Numerical example of accounting process. 5th Week Basic Concepts of Accounting, Generally Accepted Principles 6th Week Inventories, VAT accounts and related accounts. Commercial goods account 7th Week Repetition before the exam 8th Week Midterm 9th Week Current Assets, Cash Account, Checks Received, Banks Account 10th Week Checks and Payment Orders Account, Other Cash Account, Securities, Stocks Account 11th Week Bonds, promissory notes and bonds, Buyers Account 12th Week Accounts Receivable, Fixed Assets; Land and Lands Account 13th Week Calculation of Underground and Surface Structures; Buildings Calculation; Plant, Machinery and Equipment Account 14th Week Vehicles Account; Fixtures Account; Intangible assets.
RECOMENDED OR REQUIRED READING	Genel Muhasebe, Yurdakul ÇALDAĞ, Yıldız AYANOĞLU, Gazi Kitabevi, 2018.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 35 Assignment 2 10 Quiz 3 10 Total(%) 55 Contribution of In-term Studies to Overall Grade(%) 55 Contribution of Final Examination to Overall Grade(%) 45 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1,5 1,5 Preparation for Quiz 3 3 9 Individual or group work Preparation for Final exam 1 50 50 Course hours 14 3 42 Preparation for Midterm exam 1 45 45 Laboratory (including preparation) Final exam 1 1,5 1,5 Homework 2 2 4 Total Workload 153 Total Workload / 30 5,1 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No