BA2223 Principles of Accounting IBahçeşehir UniversityDegree Programs ENERGY SYSTEMS ENGINEERINGGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
BA2223 Principles of Accounting I Fall 3 0 3 6
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction: English
Type of course: Non-Departmental Elective
Course Level: Bachelor’s Degree (First Cycle)
Mode of Delivery: Face to face
Course Coordinator : Prof. Dr. FİGEN TÜRÜDÜOĞLU
Course Lecturer(s): Prof. Dr. FİGEN TÜRÜDÜOĞLU
Recommended Optional Program Components: NONE
Course Objectives: Accounting principles is a course that introduces students to the fundamentals of
financial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors.This course deals mainly with accounting cycle, recording and adjusting process and accounting for merchandising. After completing this course, the students are expected to be able to understand how to use and interpret accounting information.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;
1. Can learn to comprehend a new discipline in detail
2. Have a good background in financial matters
3. Have the basic information about financial reporting
4. Learns the effects of financial factors on business performance, in short, to establish cause-effect relationships.
5. Learns the terminology of this discipline in English

Course Content

This course includes the topics:
Accounting and the Business Environment
Recording Business Transactions
The Adjusting Process
Completing the Accounting Cycle
Merchandising Operations
Merchandise Inventory

Weekly Detailed Course Contents

Week Subject Related Preparation
1) Orientation • Course Schedule Review • Expectations
2) Accounting and Business Environment Accounting profession, accounting concepts and principles, the accounting equation, using financial statement to evaluate business performance Pop QUIZ 1
3) Recording Business Transactions The account, the journal and the ledger; debits, credits, and doubleentry accounting; steps of the transaction recording process POP QUIZ 2
4) Recording Business Transactions Journalizing transactions and preparing the trial balance POP QUIZ 3
5) The Adjusting Process Accrual accounting versus cash basis accounting, adjusting entries POP QUIZ 4
6) The Adjusting Process The adjusted trial balance and preparing the statements, relationships among the financial statements POP QUIZ 5
7) Completing the Accounting Cycle Closing the accounts, postclosing trial balance POP QUIZ 6
8) Completing the Accounting Cycle Classifying assets and liabilities, the classified balance sheet POP QUIZ 7 HOMEWORK 1
9) Midterm Exam on MyAccountingLab
10) Merchandising Operations Two types of inventory systems, account for purchase of inventory POP QUIZ 8
11) Merchandising Operations Account for sale of inventory POP QUIZ 9
12) Merchandise Inventory Inventory costing methods POP QUIZ 10
13) Merchandise Inventory Inventory costing methods POP QUIZ 11
14) Final Review, Problem section HOMEWORK 2


Course Notes / Textbooks: Horngren’s Accounting, Nobles, Mattison, Matsumura, Financial Chapters, Pearson, 11th Global Edition

Other required readings will be uploaded to students via Itslearning.
References: yok

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Quizzes 11 % 30
Homework Assignments 2 % 10
Midterms 1 % 20
Final 1 % 40
Total % 100
Total % 100

ECTS / Workload Table

Activities Number of Activities Workload
Course Hours 14 42
Study Hours Out of Class 14 70
Homework Assignments 2 4
Quizzes 14 28
Midterms 1 2
Final 1 2
Total Workload 148

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
Program Outcomes Level of Contribution
1) Build up a body of knowledge in mathematics, science and Energy Systems Engineering subjects; use theoretical and applied information in these areas to model and solve complex engineering problems.
2) Ability to identify, formulate, and solve complex Energy Systems Engineering problems; select and apply proper modeling and analysis methods for this purpose.
3) Ability to design complex Energy systems, processes, devices or products under realistic constraints and conditions, in such a way as to meet the desired result; apply modern design methods for this purpose.
4) Ability to devise, select, and use modern techniques and tools needed for solving complex problems in Energy Systems Engineering practice; employ information technologies effectively.
5) Ability to design and conduct numerical or pysical experiments, collect data, analyze and interpret results for investigating the complex problems specific to Energy Systems Engineering.
6) Ability to cooperate efficiently in intra-disciplinary and multi-disciplinary teams; and show self-reliance when working on Energy Systems-related problems
7) Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing. Write and understand reports, prepare design and production reports, deliver effective presentations, give and receive clear and understandable instructions.
8) Recognize the need for life-long learning; show ability to access information, to follow developments in science and technology, and to continuously educate oneself.
9) Develop an awareness of professional and ethical responsibility, and behave accordingly. Be informed about the standards used in Energy Systems Engineering applications.
10) Learn about business life practices such as project management, risk management, and change management; develop an awareness of entrepreneurship, innovation, and sustainable development.
11) Acquire knowledge about the effects of practices of Energys Systems Engineering on health, environment, security in universal and social scope, and the contemporary problems of Energys Systems engineering; is aware of the legal consequences of Energys Systems engineering solutions.