Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3ITL207General Accounting3+0+03626.04.2026

 
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program International Trade and Logistics (English)
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 Lecture, Discussion, Question and Answer (Q&A), Group Work, Case Study, and Collaborative Learning Model.
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Asist Prof. Fatma DURAL fatma.dural@gedik.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Financial Accounting - Halim Sözbilir, Ph.D. - Veysel Kula - Ender Baykut - Halenur Yılmaz / Gazi Kitabevi
Genel Muhasebe, Prof.Dr. Süleyman YÜKÇÜ, Altın Nokta Yayınevi
Temel Muhasebe, Prof.Dr. Vasfi HAFTACI, Umuttepe Yayınları
Course Notes Jonick, C. (2017). Principles of financial accounting. Dahlonega, GA: University of North Georgia Press.

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)
2 Documents Used in Accounting Examination of business documents. Chapter 1: Business Transactions (pp. 11-19)
3 Basic Financial Statements Downloading and examining reports from kap.gov.tr. Chapter 1: Financial Statements (pp. 20-36)
4 Account Concept and Registration Procedures Chapter 2: The Relationship between Accounts (pp. 37-52)
5 Current Asset Accounts and Operation Homework: Journalizing transactions. Chapter 3: Cash and Internal Controls (pp. 83-104)
6 Current Asset accounts and operation Applied homework on liquid assets and inventory. Chapter 6: Inventory and Receivables (pp. 185-212)
7 Non-current Assets Chapter 8: Non-current Assets (pp. 255-265)
8 Non-current Assets Practice on recording business transactions. Chapter 8: Fixed Assets and Depreciation (pp. 266-292)
9 Liabilities and Shareholders' Accounts Chapter 9: Liabilities (pp. 293-310)
10 Liabilities and shareholders' accounts and operation Practice on recording business transactions. Chapter 10: Stockholders' Equity (pp. 323-335)
11 Liabilities and shareholders' accounts and operation Chapter 10: Dividends & Retained Earnings (pp. 336-358)
12 Income Statement Accounts and Operation Chapter 4: Adjusting and Closing Entries (pp. 119-142)
13 General Review and Practice General Accounting Practice
14 General Review and Practice The Full Accounting Application (pp. 143-152)

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

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