IST1003 General AccountingBahçeşehir UniversityDegree Programs FOREIGN TRADE (TURKISH, DISTANCE EDUCATION)General Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
FOREIGN TRADE (TURKISH, DISTANCE EDUCATION)
Associate TR-NQF-HE: Level 5 QF-EHEA: Short Cycle EQF-LLL: Level 5

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
IST1003 General Accounting Fall 1 2 2 6

Basic information

Language of instruction: Turkish
Type of course: Must Course
Course Level: Associate (Short Cycle)
Mode of Delivery: Face to face
Course Coordinator : Instructor CEM KARTAL
Course Lecturer(s): Instructor ALPER ŞİMŞEK
Instructor AYBİKE ELİF BOLCAN
Recommended Optional Program Components: Determining proper accounts on Uniform Chart of Accounts on Uniform Chart of Accounts and making account records concerning financial facts.
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.

Learning Outcomes

The students who have succeeded in this course;
1) Defining accounting and explaning importance accounting department for the top management in a corporate structure
2) Explaining accounting transactions in a accounting period of a corporate and to represent the tools which using in transactions.
3) General Accepted Accounting Principles and Assumptions explain the effect of the accounting practices.
4) Explaning Uniform Chart of Accounts, class and groups of accounts. To speficy their functions.
5) Determining proper accounts on Uniform Chart of Accounts on Uniform Chart of Accounts and making account records concerning financial facts.
6) Realizing period-end transactions, income accounts, expense accounts and cost accounts of a corporate and report the results of operations of a corporate in an account period.
7) To Relate the accounting period the results of operations, prepare the year-end balance sheet.
8) Sketching the charts of balance sheet operating results budget applicaton results of a corporate and interpreting charts with accounting knowledge.

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).

Weekly Detailed Course Contents

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.

Sources

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.

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Midterms 1 % 40
Final 1 % 60
Total % 100
PERCENTAGE OF SEMESTER WORK % 40
PERCENTAGE OF FINAL WORK % 60
Total % 100

ECTS / Workload Table

Activities Number of Activities Duration (Hours) Workload
Course Hours 14 3 42
Study Hours Out of Class 14 5 70
Homework Assignments 7 5 35
Midterms 1 1 1
Final 1 2 2
Total Workload 150

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution