Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3ITF213General Accounting3+0+03622.01.2025

 
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program International Trade and Finance (Eng)
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to teach how to keep accounting recording systems in accordance with the uniform chart of accounts based on the basic principles of accounting and basic financial statement principles.
Course Content The concept and scope of accounting, basic principles of accounting, basic principles of the balance sheet, basic principles of the income statement, uniform chart of accounts and examples of double-sided record keeping method.
Course Methods and Techniques 1) Lecture
2) Problem Solving, Practice
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Associate Prof.Dr. Ahmet Hakan Özkan
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Genel Muhasebe, Prof.Dr. Süleyman YÜKÇÜ, Altın Nokta Yayınevi
Temel Muhasebe, Prof.Dr. Vasfi HAFTACI, Umuttepe Yayınları
Financial Accounting - Halim Sözbilir, Ph.D. - Veysel Kula - Ender Baykut - Halenur Yılmaz / Gazi Kitabevi
Course Notes Presentation slides and reference books list are given.

Course Category
Mathematics and Basic Sciences %20
Social Sciences %10
Field %70

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 % 30
Practice 2 % 20
Final examination 1 % 50
Total
4
% 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 3 42
Mid-terms 1 16 16
Practice 2 14 28
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 6 153

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Can explain basic accounting concepts (e.g., assets, liabilities, equity, income, expenses).
2 Can explain generally accepted accounting principles (e.g., periodicity, consistency, prudence).
3 They may maintain accounting records (e.g., journal entries, general ledger entries).
4 Can prepare basic financial statements (Balance Sheet, Income Statement).
5 Interpret basic financial statements (Balance Sheet, Income Statement)

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Basic concepts in accounting Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1)
2 Principles of accounting Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1)
3 Documents used in accounting Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1)
4 Basic financial statements Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1)
5 Account concept and registration procedures Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 2) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 2)
6 Current Asset accounts and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4)
7 Current Asset accounts and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4)
8 Non-current Assets Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4)
9 Non-current Assets and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 4)
10 Liabilities and shareholders' accounts and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 5) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 5)
11 Liabilities and shareholders' accounts and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 5) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 5)
12 Liabilities and shareholders' accounts and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 6) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 6)
13 Income statement accounts and operation Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1, pages:13-22) Jonick, C. (2017). Principles of financial accounting. University of North Georgia Press Dahlonega, Georgia. (Chapter 1, pages:13-22)
14 General Review and Practice Available at ue.gedik.edu.tr Available at ue.gedik.edu.tr

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
All 3 2 3 3 4 1 4 1 2 1 1 5
C1 3 1 2 2 4 1 4 1 2 1 1 5
C2 2 2 2 3 4 1 5 1 2 1 1 5
C3 3 3 3 3 4 1 5 1 2 1 1 5
C4 3 3 4 3 4 2 3 1 2 1 1 5
C5 3 3 4 3 4 2 3 1 2 1 1 5

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