Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS Credits
1MUG101Introduction To Accounting3+0+036

Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Banking and Insurance Business
Mode of Delivery Face to Face
Type of Course Unit Compulsory
Objectives of the Course Basic accounting concepts and principles; recording transactions; preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statement of owners equity, balance sheet, closing entries, after closing trial balance and worksheet. Accounting for merchandising activities, perpetual and periodic inventory systems
Course Content Understanding the basic concepts of accounting and preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statements.
Course Methods and Techniques Powerpoint presentation with, Question-Answer, Drilland Practice
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Instructor Gültaç YİĞİT gultac.akkaya@gedik.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Prof.Dr.İbrahim Lazol; “Genel Muhasebe”, Ekin Kitabevi,Bursa
Course’s Notes
Lecture notes are shared in class during class.
Prof.Dr.İbrahim Lazol; “Genel Muhasebe”, Ekin Kitabevi,Bursa
Ara Sınav(%40) , Final sınavı (%60)Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Gösterip Yaptırma

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 5 70
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 6 157

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Recognize fundamental conception and documentary material
2 Explain the functioning of active and passive accounts, balance sheet, income statement and costs accounts and its relationship with each other
3 Record the accounting transactions of at the beginning, in the period and at the end of the period, and relate those transactions with companys financial structure and gain/loss.
4 The student edits, reads and interprets any data stream and income statement stored in the financial environment from the editing financial statements


Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Concept accounting and enterprise, basic concepts and principles of accounting
2 Generally accepted principles of accounting
3 Balance sheet and income statements, trial, post-closing trial balance
4 Accounting procedure and correction
5 Uniform system of accounts
6 Concept account and operation
7 Assets account and booking
8 Liability account and booking
9 Periodical and at intervals inventory methods
10 Periodical and at intervals inventory application
11 Income statement process and examples
12 Monographs with general trial
13 Applied samples 1
14 Applied samples 2


Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
All 5 3 4 2 5 3 2 4 5
C1 5 3 4 2 5 3 2 4 5
C2 5 3 4 2 5 3 2 4 5
C3 5 3 4 2 5 3 2 4 5
C4 5 3 4 2 5 3 2 4 5

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