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Week
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Topics
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Study Metarials
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1
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Basic information about accounting, concepts, basic financial statements: balance sheet, income statement.
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K1- End of Period Accounting Transactions P. 1-26
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2
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Other financial statements, the concept of accounts, account planning and account planning encoding systems.
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K1- End of Period Accounting Transactions P. 26-40
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3
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Accounting registiration and procedures, books and documents, single-sided recording procedures, double-sided registrations procedures, documents and receipts.
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K1- End of Period Accounting Transactions P. 40-70
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4
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Used in accounting books and documents, confirmation, storage times, the registration layout about information.
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K1- Dönem Sonu Muhasebe İşlemleri S.70-89
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5
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Balance sheet accounts, features, operation, asset accounts, returning assets.
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K1- Period End Accounting Transactions P. 89-119
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6
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Continuing Assets a accounts; rotating and fixed assets, trade receivables, other receivables, financial fixed assets.
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K1- Period End Accounting Transactions S.119-148
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7
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Tangible fixed assets.
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K1- Term End Accounting Transactions S.148-155
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8
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Depreciation of fixed assets.
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K1- Term End Accounting Transactions S.148-155
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9
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Tangible fixed assets can not be, subject to specific depletion and depreciation of assets, expenses and income for future years of assessment.
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K1- Period End Accounting Transactions S.155-177
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10
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Source accounts, short-term loans, financial debts.
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K1- Period-End Accounting Transactions S.178-181
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11
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Trade payables, next month of income and expenses are incurred, long-term foreign sources.
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K1- Term-End Accounting Transactions S.181-200
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12
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Shareholders` equity, unpaid capital, Profit-deficit.
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K1- Term End Accounting Transactions S. 200-208
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13
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Cost accounts, 7 / A and 7 / B options accounts.
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K1- Period End Accounting Transactions P.208-228
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14
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Income statement accounts,of the monograph practice.
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K1- End of Period Accounting Transactions S.228-244
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Prerequisites
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-
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Language of Instruction
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Turkish
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Responsible
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Instructor SÜLEYMAN DÖNERTAŞ
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Instructors
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-
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Assistants
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None
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Resources
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K1- DÖNERTAŞ, S., General Accounting, September-2015.
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Supplementary Book
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YK1- SEVİLENGÜL, O., General Accounting, Ankara 2010.
YK2- SÜRMEN, Y., General Accounting, Trabzon, 2007.
YK3- KAVAK, Ş., General Accounting, Nobel Publishing House, 2005.
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Goals
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1-Definition of accounting,
2-Basic concepts of accounting,
3-Accounting documents, financial statements, functioning of accounts,
4-Making a large number of numbers meaningful,
5-Understands tabulation and transformation into statistical information.
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Content
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The definition of accounting, its historical development and importance in commercial life. Accounting recording procedures. Notebook and documents. Balance sheet and income statement principles and balance sheet basic equation. Regarding the concept of account, account opening, remaining account, account closure. Learning the rules of operation of current and fixed asset accounts in the balance sheet and the related accounting records. Making the operating rules of short and long term foreign resources and equity accounts and their accounting records. Arranging the relevant parts of the income statement by explaining the operation of income and expense accounts and cost accounts. Distribution of economic assets within the company.
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Program Learning Outcomes |
Level of Contribution |
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1
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The students will be able to register the notebooks used in commercial life in accordance with the legislation process and rudiments.
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4
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2
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They are enable to explain the features of the businesses which are active in commercial life.
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3
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3
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They are enable to register the establishment, incorporation, period end transactions and liquidation of the companies.
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4
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4
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They gain practical skills about office layout, and staff management
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2
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5
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As an accountant, they follow the regulations and register according to the accounting standards.
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5
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6
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They know, arrange, apply and keep the documents used in commercial life.
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5
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7
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They practice vocational mathematics applications.
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3
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8
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They know the terms about economy, finance, capital market and, foreign trade.
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3
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9
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They are enable to make correspondence on computer with F keyboard and prepare charts.
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4
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10
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They can use packet programs related with their work field.
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5
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11
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They can collect data, transform them into series and evaluate the data results.
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4
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12
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They can prepare a report about their work fields by using research, method and techniques.
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2
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13
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They can make calculations related with tax and edit declarations.
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4
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14
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They can make cost calculations and apply techniques of financial analysis.
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4
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15
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They can explain the importance of professional ethics in business life.
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2
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