Course Name Code Semester T+U Hours Credit ECTS
Introduction To Accounting SBF 121 1 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Doç.Dr. METİN SARIASLAN
Course Lecturers Doç.Dr. METİN SARIASLAN,
Course Assistants
Course Category
Course Objective This course is continuity of Financial Accounting I. At the end of this course students will have knowledge about peraparation of financial statements in a firm.
Course Content This course is continuity of Financial Accounting I. 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, Drilland Practice, Case Study, Problem Solving, 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, Drilland Practice, Case Study, Problem Solving, Testing, Homework,
3 Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, 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, Case Study, Problem Solving, 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, Drilland Practice, Case Study, Problem Solving, 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, Drilland Practice, Case Study, Problem Solving, Testing, Homework,
Week Course Topics Preliminary Preparation
1 the basic equation of accounting
2 Account concept and their working rules
3 Accounting Flow and Recording Materials
4 General Accepted Accounting Principles, Turkish Unıform Chart of Account
5 Cash Transactions and securities transaction in accounting
6 Inventory transaction and value add tex transaction
7 Prepayment and deposit transaction
8 Calculation and journalising tha wages
9 Mid-term exam
10 Non-current assets and depreciation
11 closing the revenues and expenses account
12 Case study
13 Case study
14 Case study
Resources
Course 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
Week Documents Description size
1 1.Hafta-Temel Kavramlar 1.73 MB
2 2.Hafta-Hesap-isleyiskurallari-isakisi-deftervebelgeler 2.21 MB
13 13. Gelir-Gider ve Maliyet Hesapları 13-14. Hafta 5.03 MB
0 0.Genel Muhasebe Dersi 1.01 MB
3 3.Hafta - B bolumu- İlkeler-islemsirasi 3. Hafta 2 Kısım 0.61 MB
4 4.Hafta-B bolumu-Nakithareketlerininmuhasebelestirilmesi 4. Hafta 1.84 MB
4 4.Hafta -A bolumu TDHP-BilancoveGelirTablosu 4. Hafta 1.92 MB
5 5.Hafta - Malhareketlerivemuhasebelestirilmesi 1.99 MB
Order Program Outcomes Level of Contribution
1 2 3 4 5
1
2
3
4
5
6
7
8
9
10
11
12
Evaluation System
Semester Studies Contribution Rate
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 10
1. Ara Sınav 70
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Total Workload 0
Total Workload / 25 (Hours) 0
dersAKTSKredisi 5