Course Name Code Semester T+U Hours Credit ECTS
Accounting SBF 121 1 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 Doç.Dr. RECEP YILMAZ, Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK,
Course Assistants
Course Category Basic Teaching Suitable For Field
Course Objective

The aim is to teach watching the financial positions, controlling,helping for the decisiosns of the managements fiinancial works. At the end of the lesson every studenet will be capable of accounting.

Course Content
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Describe the importance of accounting for the other departments and business management. Lecture, Question-Answer, Testing, Homework,
2 Relate the active and inactive accounts, income statement and the structure of cost calculations, function and establish relationships with each other. Question-Answer, Lecture, Homework, Testing,
3 Define accounting process, in any business and can relate the accounts, and records kept in accordance with the other accounting systems. Question-Answer, Lecture, Homework, Testing,
4 Keep accounts and records of any business during term and inquire them when required and can reveal the accounting errors and can correct these errors. Question-Answer, Lecture, Homework, Testing,
5 Process and qualify the active and inactive accounts, income statement and the structure of cost calculations and relate with each other, and can recognise any business’ accounting process. Question-Answer, Lecture, Homework, Testing,
6 Keep interm accounts and records of any business during term and analyze the relation of interm processes with financial structure and the final profit / loss. Question-Answer, Lecture, Homework, Testing,
7 Recognise the financial structure of enterprises from composed financial statements. Question-Answer, Lecture, Homework, Testing,
8 Define and interpret the records and reports designed for accurate decision of the top management. Question-Answer, Lecture, Homework, Testing,
Week Course Topics Preliminary Preparation
1 Basic concepts (management,accounting,types of accounting,accounting as a carrer in Turkey..)
2 Account concept and the rules of how accounts work,registeries and the documents which are used in accounting)
3 Procedure of accounting and the circle of a year in accounting
4 Account plan,balance and income charts and the accounting of cash actions
5 Accounting of stocks and bonds an the recievables
6 Property actions in managements and accounting of them
7 Deposit,assurance and advance operations,payment voucher and accounting of them
8 Amortization applications
9 Mid Term Exam
10 Short and long term foreign sources
11 Source accounts-income chart accounts
12 ıncome-outgoings accounts and closing of the cost accounts
13 General practice examples (for 7/A,7/B)
14 Practice examples with computer (ETA for Windows)
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Have knowledge on public administration (e.g. administrative sciences, bureaucracy, Turkish public administration, local government and comparative public administration), new management techniques (e.g. strategic management, performance management, human resource management), politics and sociology (e.g. political science, history of political thought, Turkish political life, sociology, social structure of Turkey, contemporary political movements and political parties), public law (e.g. Turkish constitutional law, administrative law) and private law, urbanization, environmental problems and environment legislation. X
2 Using fundamental statistical package programs, making researches on academic and occupational issues, and gripping research processes. X
3 Having potential and ability of development himself/herself on the career fields of public administration like governing, inspectorship and controllership. X
4 Predominant on public law as well as private law, follows changes of legislations, comments legislations and adapts it to practice. X
5 Having qualities for varying positions of management (for instance human resources, public relations, finance and inspection) in public organizations, political institutions, private sector and non-profit establishments. X
6 Having different views for issues, facts and cases, having capacity of proposing solutions, and preparing program and decision drafts. X
7 Following theoretical and practical developments in the fields of administration, law, politics, urbanization and environmental issues at national and international levels. X
8 Following technologies of informatics, fundamental computer programs, information systems on administration and management field, and using them effectively. X
9 Compatible for team work, having ability of taking initiative, open for innovative ideas and analytical thought. X
10 Using Turkish properly, expressing himself/herself accurately and has ability of empathy. X
11 Know at least one foreign occupational language. X
12 Awareness of professional and scientific ethical codes. X
13 X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 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 2 32
Mid-terms 1 15 15
Quiz 2 3 6
Assignment 1 4 4
Final examination 1 20 20
Total Workload 125
Total Workload / 25 (Hours) 5
dersAKTSKredisi 5