Course Name Code Semester T+U Hours Credit ECTS
General Accounting SBF 102 2 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Course Lecturers Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK, Doç.Dr. METİN SARIASLAN,
Course Assistants
Course Category
Course Objective

The aim is to teach watching the financial positions, controlling, helping for the decisions of the managements fiinancial works. At the end of this course students will be capable of accounting and have knowledge about peraparation of financial statements in a corporate.

Course Content

Accounting equation (assets=resources), accounting procedure, General Accepted Accounting Principles, The Systematic of The Turkish Uniform Chart of Account, cash transactions, securities transactions, inventory transactions, Value Add Tax, commercial receivables/payables, Deposit, Assurance and Advance transactions, preparing of payroll, depreciation of fixed 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 Defining accounting and explaning importance accounting department for the top management in a corporate structure Lecture, Drilland Practice, Oral Exam,
2 Explaining accounting transactions in a accounting period of a corporate and to represent the tools which using in transactions Lecture, Self Study, Problem Solving, Testing,
3 General Accepted Accounting Principles and Assumptions explain the effect of the accounting practices Lecture, Case Study, Self Study, Problem Solving, Homework,
4 Explaning Uniform Chart of Accounts, class and groups of accounts. To speficy their functions Lecture, Drilland Practice, Case Study, Problem Solving, Testing,
5 Determining proper accounts on Uniform Chart of Accounts on Uniform Chart of Accounts and making account records concerning financial facts Lecture, Drilland Practice, Case Study, Problem Solving, Testing,
6 Realizing period-end transactions, income accounts, expense accounts and cost accounts of a corporate and report the results of operations of a corporate in an account period Case Study, Problem Solving, Testing,
7 To Relate the accounting period the results of operations, prepare the year-end balance sheet. Drilland Practice, Testing,
8 Sketching the charts of balance sheet operating results budget applicaton results of a corporate and interpreting charts with accounting knowledge Lecture, Drilland Practice, Motivations to Show, Testing,
Week Course Topics Preliminary Preparation
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 Mid Term Exam
10 Transaction of Fixed Assets and Accounting Them
11 Amortization Applications
12 The Accounting of Short and Long Term Liabilities, The Accounting of 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)
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Acquiring theoretical and practical competency in the fields of industrial relations, human resource management, social policy and labour and social security law both at national and international levels
2 Mastering core industrial relations concepts
3 Demonstrating awareness of issues related to social justice
4 Competent use of Turkish language in written and oral communication and ability to reflect on what you have learned, and to conduct an inventory of skills and competencies gained
5 Ability to engage in independent analysis and communication of results and ability to independently formulate research or term paper topics
6 Competent use of statistics and databases to analyze data, interpreting graphs , tables, and index numbers and constructing them to convey information X
7 Ability to work effectively in groups
8 Competent use of a foreign language in terms of oral, written and learning skills
9 Competent use of word processing, presentation, spreadsheet and statistical software used in human resources and labour relations
10 Developing an ethical sensitivity in professional and scientific contexts
Evaluation System
Semester Studies Contribution Rate
1. Ödev 10
1. Ara Sınav 70
1. Kısa Sınav 10
2. 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 2 5 10
Assignment 1 5 5
Final examination 1 10 10
Total Workload 126
Total Workload / 25 (Hours) 5.04
dersAKTSKredisi 5