Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
1BSF107Introduction To Accounting3+0+03402.01.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Banking and Insurance Business
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course It is aimed to provide students with the basic concepts of accounting and the knowledge, skills/behaviors and attitudes regarding the preparation of financial statements by performing calculation and recording transactions in the accounting process.
Course Content In the course, basic equivalence of accounting (asset=resource equivalence), accounting and accounting process, Generally Accepted Accounting Principles, Uniform Chart of Accounts systematics, accounting of cash movements, securities movements, commercial goods movements, VAT transactions and commercial debt/receivable transactions, According to the Layout Accounting System, deposit transactions, wages, depreciation on fixed assets, short-term foreign resources, long-term foreign resources, equity, income statement and cost accounts will be discussed. In this context, with the help of case studies within the integrity of theory and practice, the focus will be on the in-period operations of the account classes in question, and at the same time, some end-of-period transactions such as depreciation will be included. In addition, in the light of this information, information will be given about how to prepare the trial balance, income statement and end-of-period balance sheet as a result of financial events that may occur in a business during a year.
Course Methods and Techniques Lecture, Question and Answer, Demonstration, Application
Prerequisites and co-requisities None
Course Coordinator Instructor Gültaç YİĞİT
Name of Lecturers Instructor Gültaç YİĞİT - gultac.yigit@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
Ümit Gücenme Gençoğlu, Genel Muhasebe, Alfa Aktüel, Bursa, 2010.
Süleyman Yükçü, Genel Muhasebe, Altın Nokta Basın Yayın
Course Notes It is shared from the LMS Gedik system.
Documents Prof.Dr.İbrahim Lazol; “Genel Muhasebe”, Ekin Kitabevi,Bursa
Exams Ara Sınav(%40) , Final sınavı (%50)

Course Category
Social Sciences %30
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 % 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 2 28
Assignments 1 5 5
Mid-terms 1 15 15
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 4 110

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Learning the basic concepts and processes of accounting and the books and documents used in accounting
2 Learns the uniform chart of accounts structure, coding system and scope
3 Understands the functioning of balance sheet and income statement accounts
4 Prepares basic financial statements, reads and interprets the financial structure of the business from the financial statements it prepares.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Essential Concepts (Corporate, Accounting, Types of Accounting, Accounting as a Carrer in Turkey, Accounting Equation)
2 Account Concept and The Rules of How Accounts Work, Registeries and The Documents Which are Used in Accounting
3 General Accepted Accounting Principles, Procedure of accounting and the circle of a year in accounting
4 Uniform Chart of Account, Form of Balance Sheet and Income Statement, The Accounting of Cash Actions
5 Transaction of Bond and Security Actions and Accounting of Them, The Accounting of Trade Receivables
6 The Accounting of Trade Payables, Transaction of Inventory and Accounting of Them
7 Transaction of Inventory and Accounting of Them (Inventory Valuation Methods), Value Add Tax
8 Transaction of Deposit, Assurance and Advance and Accounting of Them, Payroll and Accounting of Them
9 Transaction of Fixed Assets and Accounting Them
10 Amortization Applications
11 Accounting Transactions Regarding Short and Long Term Foreign Resources
12 Accounting Transactions Related to Equity
13 Operating Results Accounts and Settling Budget Accounts, Demostrating Results of Operations (Negative/Possitive Period end Result)
14 General Practice Examples (for 7/A)

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 5 4 5
C1 5 4 5
C2 5 4 5
C3 5 4 5
C4 5 4 5

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=237429&curProgID=59&lang=en