Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
1ISL105Introduction to Accounting3+0+03615.04.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Business
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
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 ..
Prerequisites and co-requisities None
Course Coordinator Asist Prof. Beylem Çelik https://www.gedik.edu.tr/ beylem.akkus@gedik.edu.tr
Name of Lecturers Asist Prof. Beylem ÇELİK https://www.gedik.edu.tr/ beylem.akkus@gedik.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Prof.Dr.İbrahim Lazol; “General Accounting”, Ekin Bookstore, Bursa
Acar, D., & Tetik, N. (2025). General accounting. Detay Yayıncılık.
General Accounting - Principles and Uniform Chart of Accounts Applications, Gürbüz Gökçen, Beta Publications, 2007.
Yücel, A. T. (2023). General accounting (Financial accounting). Maliye Hesap Uzmanları Derneği Publications.
Course Notes Powerpoint presentation with, Question-Answer, Drilland Practice
Documents Prof.Dr.İbrahim Lazol; “Genel Muhasebe”, Ekin Kitabevi,Bursa
Exams Ara Sınav(%40) , Final sınavı (%60)Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Gösterip Yaptırma

Course Category
Mathematics and Basic Sciences %0
Engineering %0
Engineering Design %0
Social Sciences %100
Education %0
Science %0
Health %0
Field %0

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
Quizzes 1 % 0
Final examination 1 % 60
Total
3
% 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 6 84
Mid-terms 1 30 30
Final examination 1 40 40
Total Work Load   Number of ECTS Credits 8 196

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Understand the basic concepts of accounting, the accounting process, and the place and importance of books and documents in accounting.
2 Learning the Uniform Chart of Accounts structure, coding system and scope
3 Understand the functioning of balance sheet accounts and income statement accounts
4 Ability to prepare basic financial statements and produce financial information in businesses by gaining accounting logic

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

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

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