CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Financial Accounting 1 İŞL203 FALL 3+0 C 6
    Learning Outcomes
    1-Defines the purpose of accounting, the accounting concepts, generally accepted accounting principles
    2-Interprets basic financial statements
    3-Applies the registration logic of the accounts on related examples
    4-Applies the accounting cycle on related examples
    5-Records transactions related to current asset accounts
    Prerequisites -
    Language of Instruction Turkish
    Responsible Research Assistant PhD. Derya Özarslan
    Instructors -
    Assistants -
    Resources R1 : Bayazıtlı E., Çelik, O., Gürdal, K. (2016). Genel Muhasebe, 2. Baskı, Ankara: Siyasal Kitabevi
    Supplementary Book -
    Goals The aim of this course is to reveal the operating logic of the accounting recording system. In accordance with this purpose, information is given on the related accounts required to create the financial statements and shows how these accounts are recorded
    Content Accounting concepts, generally accepted accounting principles, accounting equation, double-entry bookkeeping, recording of transactions related to inventories, cash and cash equivalents, receivables, marketable securities, financial assets
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