School of Economics and Administrative Sciences \ Business Administration
Course Credit
ECTS Credit
Course Type
Instructional Language
Programs that can take the course
This course is designed to provide students with information about the basic concepts of accounting, financial reporting within a business, accounting information system, the role of accounting and accountants in business activities, the accounting cycle, active-passive, income and expense accounts, balance sheet, income statement, end-of-period inventory transactions, financial reporting (accounting) standards and the preparation and analysis of financial statements.
Textbook and / or References
1. Sevilengül, Orhan, Genel Muhasebe
2. Akdoğan, Nalan, Tekdüzen Muhasebe Sistemi Uygulaması
The aim is to provide students with information about the basic concepts of accounting, financial reporting within a business, accounting information system, the role of accounting and accountants in business activities, accounting cycle, active-passive, income and expense accounts, balance sheet, income statement, end-of-period inventory transactions, financial reporting (accounting) standards and preparation and analysis of financial statements.
1. Learn the basic concepts of accounting (including their English equivalents) and the accounting cycle.
2. Gain experience in the content and creation of financial statements.
3. Learn the balance sheet active and passive accounts (including their English equivalents) and the functioning of these accounts.
4. Learn the income statement, income and expense accounts (including their English equivalents) and the functioning of these accounts.
5. Learn the reporting and interpretation of the created statements.
Week 1: Types and functions of accounting
Week 2: Generally accepted accounting concepts and principles
Week 3: Concept of balance sheet and balance sheet equation, accounting cycle – Accounts and records
Week 4: Understanding the relationship and cycle of balance sheet - income statement
Week 5: Current assets
Week 6: Current assets
Week 7: Current assets
Week 8: Monograph studies
Week 9: Fixed assets
Week 10: Fixed assets
Week 11: Monograph studies
Week 12: General evaluation and analysis of assets and resources
Tentative Assesment Methods
• Midterm 35 %
• Final 50 %
• Participation, Homework and Quiz 15 %
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