| Course Objectives: |
The main objective of this course is to provide students with the knowledge and skills necessary to accurately record, classify, report, and analyze financial transactions in businesses within the framework of accounting principles. The course will systematically cover the fundamental concepts of accounting, the preparation and interpretation of financial statements, the accounting of commercial transactions, as well as the operation of key account groups such as inventories, receivables, and fixed assets. |
| Course Content: |
Definition, scope, and importance of accounting for businesses; basic concepts of accounting; balance sheet and income statement; fundamental accounting equation (balance sheet equation); account concept and operating rules; opening balance sheet and opening entries; journal (general journal); ledger (general ledger) and trial balance; merchandise transactions and VAT (Value Added Tax) operations; cash and cash equivalents; trade receivables; inventory valuation methods and applications; accounting transactions of the inventory group; fixed assets; sample monograph applications. |
Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:
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| Knowledge
(Described as Theoritical and/or Factual Knowledge.)
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1) Can explain the basic concepts of accounting, its functions, and its importance for businesses.
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2) Can explain the basic financial statements and relate them to the balance sheet equation.
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3) Can explain the concept of accounts and the rules of account operation.
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4) Recognizes accounting books and can interpret summary tables.
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| Skills
(Describe as Cognitive and/or Practical Skills.)
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1) Can prepare the opening balance sheet and record the opening entry.
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2) Can record the daily and end-of-period accounting transactions of the business.
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3) Can record accounting entries related to banking and foreign exchange transactions.
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| Competences
(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)
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| Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
| 1) |
Accounting Concept, Importance of Accounting, and Accounting Functions |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 2) |
Basic financial statements |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 3) |
The concept of accounts and rules of operation. |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 4) |
Opening Balance Sheet and Opening Entries |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 5) |
Recording in Accounting Books |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 6) |
Merchandise Movements and VAT Transactions |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 7) |
Cash and Cash Equivalents |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 8) |
Midterm Exam |
Materyal
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| 9) |
Bank and Foreign Exchange Transactions, Trade Receivables |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 10) |
Inventory Valuation Methods and Applications |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 11) |
Accounting for the Inventory Account Group |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 12) |
Fixed Assets |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 13) |
Foreign Liabilities |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| 14) |
Monograph Practice |
Materyal
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The topics covered within the scope of the course will be reinforced through assigned homework, accounting practice exercises, and in-class activities. |
| Course Notes / Textbooks: |
Ders içi dokümanlar, monografi örnekleri, ders slaytları, Online Beykoz Sistemi’nde yer alan ders uygulamaları, ders kapsamında geliştirilmiş yapay zekâ destekli etkinlikler, muhasebe simülasyonları Materyal
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| References: |
Acar, D., & Tetik, N. (2005). Genel Muhasebe. Detay Yayıncılık.
Badem, M. (2021). Genel Muhasebe. Ekin Basım Yayın Dağıtım.
Erbaşlar, G. (2018). Genel Muhasebe. Nobel Akademik Yayıncılık.
Gersil, A. (2023). Tekdüzen Muhasebe Sistemiyle Uyumlu Genel Muhasebe. Ekin Basım Yayın Dağıtım.
Sevilengül, O. (2008). Genel Muhasebe. Gazi Kitapevi.
Materyal
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Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
| 1) |
It explains fundamental concepts in mathematics, statistics, and probability; and applies this knowledge to data analysis, modeling, and interpretation of results. |
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| 2) |
It explains the principles of algorithm design and develops software for solving problems using at least one programming language. |
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| 3) |
It compares machine learning and data mining algorithms, selects the appropriate method, and applies it to real data. |
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| 4) |
Big data platforms utilize distributed systems and cloud computing architectures to perform data processing operations. |
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| 5) |
They apply natural language processing techniques to text data and develop basic NLP-based applications. |
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| 6) |
It analyzes different data sources, transforms them into meaningful outputs, and presents them using appropriate visualization tools. |
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| 7) |
It creates data-driven decision models using decision support systems. |
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| 8) |
It develops optimization models and produces solutions for industrial and sectoral problems. |
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| 9) |
In professional practice, we operate within the framework of ethical principles, data security, and social responsibility. |
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| 10) |
They keep up with current technological developments in their field, actively participate in teamwork, and develop a lifelong learning awareness. |
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| WORKLOAD OF TEACHING & LEARNING ACTIVITIES |
| Teaching & Learning Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
| Course |
14 |
3 |
42 |
| Laboratory |
0 |
0 |
0 |
| Application |
1 |
14 |
14 |
| Special Course Internship (Work Placement) |
0 |
0 |
0 |
| Field Work |
0 |
0 |
0 |
| Study Hours Out of Class |
0 |
0 |
0 |
| Presentations / Seminar |
0 |
0 |
0 |
| Project |
0 |
0 |
0 |
| Homework Assignments |
0 |
0 |
0 |
| Total Workload of Teaching & Learning Activities |
- |
- |
56 |
| WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES |
| Assesment & Evaluation Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
| Quizzes |
1 |
15 |
15 |
| Midterms |
1 |
36 |
36 |
| Semester Final Exam |
1 |
46 |
46 |
| Total Workload of Assesment & Evaluation Activities |
- |
- |
97 |
| TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
153 |
| ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
6 |