TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	1
SEMESTER	First 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) Have information about the legal basis, structure and operation of the Uniform Chart of Accounts. 2) Can organize, interpret and analyze balance sheet. 3) Learns how the Income Statement is prepared and its content, can establish a relationship between the Income Statement and the Balance Sheet. 4) The difference and relationship between Balance Sheet Accounts and Income Statement Accounts; learns how accounts are opened and closed in the accounting process and how they are transferred to the next period 5) It can make the records of the General Ledger and Journal, and can arrange the Temporary and Final Trial Balance. 6) Learn how to make period-end accounting transactions 7) Obtain the necessary information about the books, records and other transactions in the accounting process from the establishment of a business until the end of the period. 8) Have information about commercial and financial transactions, concepts, Turkish Tax System and their relationship with accounting that may be needed during the execution of their profession.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Basic accounting information related to commercial activities and financial transactions that he may need in his professional life; important concepts, legal basis and principles of accounting; concept of account and accounting records of accounts, uniform chart of accounts; principles of balance sheet and income statement, basic level analysis of financial statements and the relationship between them; trial balance, journal and ledger records; The functioning of the accounting process is taught at the basic level.
COURSE CONTENTS	WEEK TOPICS 1st Week Getting acquainted, general information about the content and operation of the course, and explanations about the evaluation. 2nd Week Definition, scope, types of accounting, basic concepts and principles. Explanation of legal regulations and their bases related to accounting. General information about the Turkish Tax System and tax types that will be encountered during the course. 3rd Week Balance Sheet and Income Statement; definition, regulation principles and principles. Assets, resources, income, expense and cost concepts. The establishment of the enterprise, its capital structure and its presentation in the Balance Sheet. Effect of financial and commercial transactions on the Balance Sheet and Income Statement 4th Week Account concept and operation of accounts. Account Types: Balance Sheet Accounts, Cost Accounts, Income Statement Accounts. Effects of account movements on Balance Sheet and Income Statement. Introduction of the Uniform Chart of Accounts and the differences between it and the Draft Chart of Accounts of the Public Oversight Agency. 5th Week Journal (Daily Book) and General Ledger recording methods and principles. Opening of accounts, intra-period records. Closing of Income Statement accounts at the end of the period and transfer of Balance Sheet accounts. Arrangement of Monthly Balance Sheets. 6th Week Accounting Process: Opening Balance Sheet and Period Transactions, Journal-Ledger Records, Trial Balance, Inventory and Period-End Transactions, Balance Sheet, Income Statement and Closing Transactions. Realization of all the operations of the accounting process on a sample monograph. 7th Week General review and preparation for the midterm exam through the sample monograph. 8th Week Midterm 9th Week Current Assets ? Cashless Assets Cash Account; cash short-cash surplus, transactions carried out with foreign currency. Banks Account, interest accounting. Buyers Account, Checks Received Account, Notes Receivable Account. 10th Week VAT accounting. VAT Account to be Deducted, Calculated VAT Account, Transferred VAT Account, Taxes Payable and Funds 11th Week Preparation for the final exam and sample question solutions. 12th Week Final Exam 13th Week Sellers account, bills payable account, rediscount transactions. Fundamental financial reading techniques and balance sheet analysis. Summary information and general explanations about other types of accounting. 14th Week 15th Week Inventories and Stock Valuation Methods, Goods, Fixed Assets, Accumulated Depreciation. 16th Week 17th Week Account. 18th Week Trade Goods Account and Cost of Goods Sold Inventory Methods: Periodic Inventory-Perpetual Inventory, Order Advances Given.
RECOMENDED OR REQUIRED READING	Genel Muhasebe Ders Kitabı: Anadolu Üniversitesi E-Kitap, Genel Muhasebe Ders Kitabı: Atatürk Üniversitesi E-Kitap, Finansal Muhasebe Ders Kitabı: İstanbul Üniversitesi E-Kitap E-Kitaplar: https://yokdersleri.yok.gov.tr/
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Problem Solving,Practice,Report Preparation,Presentation,Project
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Assignment 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 4 1 4 Individual or group work 14 5 70 Preparation for Final exam 1 8 8 Course hours 14 3 42 Preparation for Midterm exam 1 5 5 Laboratory (including preparation) 0 0 0 Final exam 1 2 2 Homework 2 2 4 Total Workload 136 Total Workload / 30 4,53 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No