| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Accounting | DIY109 | Compulsory | Bachelor's degree | 1 | Fall | 3 |
Name of Lecturer(s)
Assistant Prof. Dr. Muhammed BAMYACI
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Knows the purpose, basic concepts, generally accepted principles of accounting and accounting environment.
2) Knows the basic financial statements, their features and intended use.
3) Knows the accounting books and ınstruments used.
4) Knows the basic accounting process and how to make accounting records.
5) Knows the functioning of balance sheet and income statement accounts.
6) Knows closing entries and preperation of financial statements.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||
| 1 | 2 | 3 | ||
| Learning Outcomes | ||||
| 1 | No relation | No relation | No relation | |
| 2 | Middle | High | No relation | |
| 3 | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | |
| 5 | No relation | High | No relation | |
| 6 | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
Description and Concept of Accounting, Values at Present (Accounts and Specialities) Fixed Assets, Financial Debts. Generally Accepted Accounting Principles, The Accounting Equation and The Balance Sheet, The Account, The Double Entry System, Journal Entry, Posting to The Ledger Accounts, The Trial Balance and Introduction to Basic Asset, Source, Value Added Tax ( VAT) Income Statement and Cost Accounts.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Language of Instruction
Turkish
Work Placement(s)
Not Required