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) Learns generally accepted accounting principles and concepts, 2) Can do the accounting records, 3) Prepare the Peridod-end transactions, 4) Can do preparaton of financial statements.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	There is no recommended optional programme component for this course.
COURSE DEFINITION	This course is designed to introduce the basic financial accounting terms, concepts and rules. Emphasis is placed on covering the generally accepted principles of accounting, basic accounting concepts, accounting cycle, recording process and preparation of financial statements.
COURSE CONTENTS	WEEK TOPICS 1st Week Basic Information, Definition and Types of Accounting, Context of Accounting, Accounting Profession 2nd Week Basic Accounting Equation, Assets, Debt and Equity, Income and Expenses 3rd Week Account Concept, Functioning of Accounts, Stages in the Recording Process and Recording Environments in Accounting 4th Week Adjustment Records, Types of Adjustment Records, Preparation of Adjusted Trial Balance 5th Week Uniform Chart of Accounts and Its Operation 6th Week Closing Records 7th Week Midterm Exam I 8th Week Liquid assets 9th Week Liquid assets 10th Week Securities 11th Week Securities 12th Week Midterm Exam II 13th Week Receivables 14th Week Receivables
RECOMENDED OR REQUIRED READING	Prof. Dr. Orhan Sevilengül. Genel Muhasebe. Gazi Kitabevi. Prof. Dr. Mehmet Sayarı. Financial Accounting, Gazi Kitabevi.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 2 50 Practice 1 10 Total(%) 60 Contribution of In-term Studies to Overall Grade(%) 60 Contribution of Final Examination to Overall Grade(%) 40 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam Preparation for Quiz Individual or group work Preparation for Final exam Course hours Preparation for Midterm exam Laboratory (including preparation) Final exam Homework Total Workload Total Workload / 30 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No