Course Information Semester Course Code Course Title T+P+L Credit ECTS 2 03620107 Basic Accounting 4+0+0 7 7 Course Details Language : Turkish Level : Associate Degree Department / Program : Foreign trade Mode of Delivery : Face to Face Type : Compulsory Objectives : Introducing the principles of General Accounting and keeping their intellectual foundations are the main goals and objectives. Content : Introduction to accounting, basic concepts of accounting and accounting system, balance sheet accounts, income statement accounts are the topics covered by the course. Methods & Techniques : Prerequisites and co-requisities : None Course Coordinator : None Name of Lecturers : Associate Prof.Dr. Aynur Akpınar Assistants : None Work Placement(s) : No Recommended or Required Reading Resources : Genel Muhasebe: İlkeler ve Uygulamalar, Nobel Yayın Dağıtım, Prof. Dr. Yüksel Koç Yalkın, 2009Genel Muhasebe, Gazi Kitabevi, Prof. Dr. Yurdakul Çaldağ, Prof. Dr. Yıldız Ayanoğlu, 2019Genel Muhasebe, Gazi Kitabevi, Prof. Dr. Orhan Sevilengül, 2019Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı, 2009 Course Category Social Sciences 100% In-Term Study Informations In-Term Studies Quantity Percentage Mid-terms 1 40% Final examination 1 60% Total 2 100% Activity Informations Activities Quantity Duration Total Work Load Course Duration 14 3 42 Hours for off-the-c.r.stud 14 4 56 Mid-terms 1 45 45 Final examination 1 70 70 Total Work Load ECTS: 7 213 Course Learning Outcomes Upon the successful completion of this course, students will be able to: No Learning Outcomes 1 Muhasebeye giriş, muhasebenin temel kavramları anlatılarak muhasebe ile ilgili genel bilgiler kavratılır. Weekly Detailed Course Contents Week Topics 1 İşletme ve Muhasebe Kavramları, Muhasebenin İşlevleri 2 İşletme ve Muhasebe Kavramları, Muhasebenin İşlevleri 3 Muhasebe Süreci, Hesap Kavramı ve Hesapların Açılışları ve Bilançonun Hazırlanması 4 Kasa, Banka, Çek ve Senet İşlemleri 5 Ticari ve Diğer Alacaklar 6 Günlük İşlemler ve Mal Alım Satım İşlemleri, Sürekli Envanter Yöntemi 7 Dönem Ayırıcı Hesaplar 8 Mali Duran Varlıklar 9 Maddi Duran Varlıklar 10 Maddi Olmayan Duran Varlıklar 11 Duran Varlık Alım Satım İşlemleri, Amortismanlar 12 Gelir-Gider İşlemleri 13 Kısa ve Uzun Vadeli Borçlar 14 Gelir Tablosu Düzenleme Contribution of Learning Outcomes to Programme Outcomes P1P2P3P4P5P6P7 All 4 bbb
