| Course Objectives: |
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: |
Essential Concepts (Corporate, Accounting, Types of Accounting, Accounting as a Carrer in Turkey, Accounting Equation, Account Concept and The Rules of How Accounts Work, Registeries and The Documents Which are Used in Accounting, General Accepted Accounting Principles, Procedure of accounting and the circle of a year in accounting, Uniform Chart of Account, Form of Balance Sheet and Income Statement, The Accounting of Cash Actions, Transaction of Bond and Security Actions and Accounting of Them, The Accounting of Trade Receivables, The Accounting of Trade Payables, Transaction of Inventory and Accounting of Them, Ticari Alacak ve Ticari Borçların Muhasebeleştirilmesi, Transaction of Inventory and Accounting of Them (Inventory Valuation Methods),Hafta-Mal hareketleri ve muhasebeleştirilmesi, Applications, Transaction of Fixed Assets and Accounting Them, Transaction of Deposit, Assurance and Advance and Accounting of Them, Payroll and Accounting of Them, Amortization Applications, The Accounting of Short and Long Term Liabilities,The Accounting of Equity, Operating Results Accounts and Settling Budget Accounts, Demostrating Results of Operations (Negative/Possitive Period end Result), General Practice Examples (for 7/A).
|
| Week |
Subject |
Related Preparation |
| 1) |
Essential Concepts (Corporate, Accounting, Types of Accounting, Accounting as a Carrer in Turkey, Accounting Equation |
Students are given the course materials a week before. |
| 2) |
Account Concept and The Rules of How Accounts Work, Registeries and The Documents Which are Used in Accounting |
Students are given the course materials a week before. |
| 3) |
General Accepted Accounting Principles, Procedure of accounting and the circle of a year in accounting |
Students are given the course materials a week before. |
| 4) |
Uniform Chart of Account, Form of Balance Sheet and Income Statement, The Accounting of Cash Actions |
Students are given the course materials a week before. |
| 5) |
Transaction of Bond and Security Actions and Accounting of Them, The Accounting of Trade Receivables |
Students are given the course materials a week before. |
| 6) |
The Accounting of Trade Payables, Transaction of Inventory and Accounting of Them 6.Hafta-Ticari Alacak ve Ticari Borçların Muhasebeleştirilmesi |
Students are given the course materials a week before. |
| 7) |
Transaction of Inventory and Accounting of Them (Inventory Valuation Methods), |
Students are given the course materials a week before. |
| 8) |
Applications |
|
| 9) |
Transaction of Deposit, Assurance and Advance and Accounting of Them, Payroll and Accounting of Them |
Students are given the course materials a week before. |
| 10) |
Transaction of Fixed Assets and Accounting Them |
Students are given the course materials a week before. |
| 11) |
Amortization Applications |
Students are given the course materials a week before. |
| 12) |
The Accounting of Short and Long Term Liabilities,The Accounting of Equity. |
Students are given the course materials a week before. |
| 13) |
Operating Results Accounts and Settling Budget Accounts, Demostrating Results of Operations (Negative/Possitive Period end Result) |
Students are given the course materials a week before. |
| 14) |
Students are given the course materials a week before. |
Students are given the course materials a week before. |
| Course Notes / Textbooks: |
1.Gökçen, Gürbüz(2007), Genel Muhasebe lkeler ve Tekdüzen Hesap Planı Uygulamaları, Beta Yayıncılık.
2.Yalkın, Yüksel Koç (2001), Genel Muhasebe-İlkeler Uygulamalar, 12.Baskı, Turhan Kitabevi, Ankara. |
| References: |
Lazol, İbrahim (2009), Genel Muhasebe, Ekin Kitabevi, Bursa. |
BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
