İŞL353

School of Economics and Administrative Sciences \ Business Administration

3

6

Compulsory

Turkish

-

Industrial Engineering

This course is designed to provide students with information about the basic concepts of accounting, active and passive accounts, income and expense accounts, balance sheet, income statement, preparation and analysis of financial statements, cost concepts, general information about cost accounting, operation of the uniform cost accounting system, and cost accounts.

1. Sevilengül, Orhan, Genel Muhasebe
2. Akdoğan, Nalan, Maliyet Muhasebesi

To provide the student with theoretical basic accounting and cost accounting information (with concepts and applications).

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 basic concepts of cost accounting, types of expenses (including their English equivalents) and the principles of recording expenses in accounting.
4. Learn how to make cost calculations in production.
5. Learn how to report and interpret the tables created.

Week 1: Basic concepts of accounting
Week 2: Accounting cycle – Accounts and records
Week 3: Relationship between Balance Sheet and Income Statement with Monograph
Week 4: Liquid Assets
Week 5: Securities
Week 6: Trade Accounts Receivables
Week 7: General principles and basic concepts of cost accounting
Week 8: Preparation of the Cost of Goods Sales table
Week 9: Classification of expenses
Week 10: Stock valuation methods
Week 11: Distribution of Expenses centers (I. Distribution, II. Distribution and III. Distribution)
Week 12: Cost Calculation Systems

• Midterm 35 %
• Final 50 %
• Participation, Homework and Quiz 15 %