| WEEK | TOPICS |
|---|
| 1st Week | General information about the course and the evaluation methods |
| 2nd Week | Purpose of accounting, Generally Accepted Accounting Principles. Financial Statements; Balance Sheet. Effects of business transactions upon the Balance Sheet. |
| 3rd Week | Concept of Account. Assets, Liabilities and Owner's Equity. |
| 4th Week | Preparing Balance Sheet, Journal, Debit and Credit Entries, Double-Entry Accounting,Recording transactions to Jornal, The use of Ledger Accounts, |
| 5th Week | Adjusting entries, Preparing monthly and adjusted Trial Balance, |
| 6th Week | End of year balance sheet and income statement. Closing and re-opening the accounts |
| 7th Week | Tangible assets, cash and bank transactions. |
| 8th Week | Midterm exam |
| 9th Week | Checking accounts, recording the outstanding checks |
| 10th Week | Accounts Recaivable, Notes Receivable. |
| 11th Week | Inventories, and Cost of Goods Sold, Periodic and Perpetual Inventory Methods. Value Added Tax (KDV) Account |
| 12th Week | Intangible accounts, Plant and Equipment |
| 13th Week | Depreciation and Amortization. |
| 14th Week | Accounts payable and notes payable |
