Information Package
baskent.edu.tr

Program of Business Administration

İŞL103

GENERAL ACCOUNTING

Course Code
İŞL103
Semester
First Term (Fall)
Theory+Practice
3 + 0
ECTS
4
Course TypeCompulsory Course
Course LevelAssociate Degree
Year of Study1
SemesterFirst Term (Fall)
ECTS4
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Explain the definition, importance, basic concepts, and principles of accounting.
  2. Understand the operation of the accounting system, types of accounts, principles of recording accounts, and their monitoring.
  3. Gain knowledge about basic financial statements.
  4. Recognize the Uniform Accounting System applied in Turkiye.
  5. Understand the operation of current asset accounts and fixed asset accounts.
  6. Understand the operation of liability accounts.
  7. Learn how to create a Balance Sheet and Income Statement.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNo
Course DescriptionThis course covers the fundamental concepts and topics of financial accounting, including accounting principles, the accounting system, various types of accounts, and recording and monitoring accounts. It also covers current and fixed assets, short-term and long-term liabilities, equity accounts, and the preparation of balance sheets and income statements, in accordance with the Uniform Accounting System and chart of accounts in Türkiye.
Course Contents
WEEK TOPICS
1st Week Definition, Functions, Scope, and Sections of Accounting
2nd Week Basic Concepts and Principles of Accounting
3rd Week Basic Financial Statements and Balance Sheet Equation
4th Week Account Concept and Operating Rules
5th Week Accounting System
6th Week Double-Entry Bookkeeping Method and Operating Rules
7th Week Uniform Accounting System
8th Week Midterm Exam
9th Week Current Assets
10th Week Fixed Assets
11th Week Short-Term Foreign Liabilities and Long-Term Foreign Liabilities
12th Week Equity
13th Week Income Statement Accounts
14th Week End-of-Period Accounting Procedures
Recommended or Required Reading1. Sevilengul, Orhan. (2020) General Accounting, Ankara, Gazi Bookstore, 19th Edition.
2. Aydoğan, Zeynep Ferhan (2024) General Accounting for Vocational Schools, Ankara, Seçkin Publications, 3rd Edition.

Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
  • Practice
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 40
Total(%) 40
Contribution of In-term Studies to Overall Grade(%) 40
Contribution of Final Examination to Overall Grade(%) 60
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 1 1
Preparation for Quiz
Individual or group work 14 1 14
Preparation for Final exam 1 40 40
Course hours 14 3 42
Preparation for Midterm exam 1 30 30
Laboratory (including preparation)
Final exam 1 1 1
Homework
Total Work Load128
Total Work Load / 30 (h)4.26
ECTS Credit of the Course4
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6 LO7
K1 X X X X X X X
K2
K3
K4 X
K5
K6
K7
K8
K9 X X X
K10
K11
K12 X X X X X X X
K13 X X