Course Name Code Semester T+U Hours Credit ECTS
Accounting and Finance ISE 304 6 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Arş.Gör.Dr. MUSTAFA KOÇ
Course Lecturers Arş.Gör.Dr. MUSTAFA KOÇ,
Course Assistants
Course Category
Course Objective At the end of this course students will have knowledge about peraparation of financial statements in a firm.
Course Content At the end of this course students will have knowledge about peraparation of financial statements in a firm.
1) To understand of importance accounting department for the top management in a firm structure,
2)To understand the nature of assets liabilities, prerpare the balance sheet and incoma statement,
3)To understandt the position and relations of accounting systems connection with MIS.
4) To understand accounting fraud and incorrect entries and to understand how to correct them.

Deposits and pre-payments tracnsaction, preparing of wage slips, depreciation of non-current assests, accounts of income statement, and cost accounts. Final target is to have ability of preparing financial statements.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Define the Accounting, classify its types, and explain the reason of the accounting produce information for whom and for what, know the importance of accounting, its place in the companies and companies’ management. Lecture, Question-Answer, Discussion, Testing, Homework,
2 Explain the functioning of active and passive accounts, balance sheet, income statement and costs accounts and its relationship with each other Lecture, Question-Answer, Discussion, Testing, Oral Exam, Homework,
3 Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
4 Explain the accounting system, how it works in any business process, set up relationships between general accounting and other accounting records maintained in this direction. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
5 Make the accounting records of any company within the period, if necessary, queries these accounting records, reveals accounting errors and corrects these errors. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
6 Record the accounting transactions of at the beginning, in the period and at the end of the period, and relate those transactions with company’s financial structure and gain/loss. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Deposits and guarantee transaction
2 Pre-payments
3 Preparataion of Wage slips
4 Preparataion of Wage slips
5 Non-current assets
6 Depreciations
7 Short Term Liabilities
8 Equity Accounts
9 Mid-term exam
10 Calculating of Profit/Loss
11 Correcting of frauds in accounting
12 Case study in Computer Software
13 Case study in Computer Software
14 Case study in Computer Software
Course Notes Lecture Notes
Course Resources Sevilengül, Orhan (2003), Genel Muhasebe, Gazi Kitabevi, 11.Baskı, Ankara
Yalkın, Yüksel Koç (2001), Genel Muhasebe-İlkeler Uygulamalar, 12.Baskı, Turhan Kitabevi, Ankara.
Akdoğan, Nalan ve Orhan Sevilengül (2003),Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara.
Örten, Remzi (2003), Genel Muhasebe, 3.Baskı, Gazi Üniv.İ.İ.B.F. Yayınları, Ankara.
Küçüksavaş, Nihat (2000), Genel Muhasebe, Beta Yayınları, İstanbul.
Lazol, İbrahim, Genel Muhasebe, Ekin Kitabevi, Bursa
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 X
2 X
3 X
4 X
5 X
6 X
7 X
8 X
9 X
10 X
11 X
12 X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
3. Kısa Sınav 10
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 5 5
Quiz 1 5 5
Assignment 2 5 10
Final examination 1 10 10
Total Workload 126
Total Workload / 25 (Hours) 5.04
dersAKTSKredisi 5