COURSE SYLLABUS

ACCOUNTING

1	Course Title:	ACCOUNTING
2	Course Code:	ISL1203
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Lale Karabıyık
16	Course Lecturers:	Doç.Dr. Aylin POROY ARSOY Yrd.Doç.Dr. Şükrü DOKUR Yrd.Doç.Dr. Yasemin ERTAN
17	Contactinformation of the Course Coordinator:	lale@uludag.edu.tr
18	Website:
19	Objective of the Course:	Developing students to report and monitor the financial informations based on the basic accounting principles and applications.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Able to understand the basic accounting concepts and technical structure of accounting;
2	Able to understand the accounting process and the importance of accounting books and documents;
3	Able to learn the Uniform Accounting System’s structure, codification system and extend;
4	Able to understand the balance sheet accounts;
5	Able to understand the income statement accounts;
6	Able to attain basic knowledge on financial regulations;
7	Able to prepare basic financial statements;
8	Able to produce financial information by gain accounting logic;
9	Able to understand the importance of accounting informations for business;

22	Course Content:

Week	Theoretical	Practical
1	Inroduction to Accounting: Definition, Function, Types of Accounting
2	Generally Accepted Accounting Principles and Basic Accounting Equation
3	Basic Financial Statements
4	Accounting Books and Documents
5	Accounts, Journal Entry and Final Entry and Trial Balance
6	Accounting Process and an Application
7	Balance Sheet Accounts: Liquid Assets
8	Balance Sheet Accounts: Trade and Other Receivables
9	Balance Sheet Accounts: Stocks and Value Added Tax
10	Balance Sheet Accounts: Fixed Assets and Depreciation
11	Balance Sheet Accounts: Liabilities
12	Balance Sheet Accounts: Shareholders Equity
13	Income – Expense and Reflective Accounts
14	Applications In Term-End Accounting

23	Textbooks, References and/or Other Materials:	LAZOL İbrahim, Genel Muhasebe, Ekin Kitabevi, Bursa, 2011. GÜCENME GENÇOĞLU Ümit, Genel Muhasebe, Alfa Aktüel, Bursa, 2010. DOKUR Şükrü – KAYGUSUZ Sait, Finansal Muhasebe, Bursa, 2009. KOTAR Erhan- DOKUR Şükrü, İşletmelerin Mali İşlemleri ve Muhasebesi, Bursa, 2002.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High