COURSE SYLLABUS

ACCOUNTING I

1	Course Title:	ACCOUNTING I
2	Course Code:	ISL1201
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:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Fehmi Ali Ildır
16	Course Lecturers:	Prof.Dr. Ümit GÜCENME GENÇOĞLU Prof.Dr. Aylin POROY ARSOY Prof.Dr. Ali ILDIR Prof.Dr. Sait Y. KAYGUSUZ Prof.Dr. Melek EKER Doç.Dr. Yasemin ERTAN Doç.Dr. Elif YÜCEL Dr.Öğr. Üyesi Fikri PALA
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr 0224 294 10 47 Uludağ Üniversitesi İİBF İşletme Bölümü
18	Website:
19	Objective of the Course:	Providing basic information about the definition and recording of financial events in businesses, introducing the balance sheet and income statement
20	Contribution of the Course to Professional Development	To learn book records and recognize financial statements using the accounting technique, which is the language of businesses

Learning Outcomes:

1	Understanding the concept of equality of assets and liabilities and equality of balance sheet;
2	Understanding the basic concepts of accounting and accounting technique;
3	Understanding the accounting process, learning the importance of ledgers and documents in accounting;
4	Learning the functioning of balance sheet and income statement accounts in commercial enterprises;
5	Understanding the rules for recording stock trading transactions, which are the main activity of commercial enterprises;
6	Gaining the ability to calculate sales revenue and sales costs;
7	Gaining the ability to produce financial information in businesses;
8	Understanding the place and importance of accounting information;

22	Course Content:

Week	Theoretical	Practical
1	Introduction to Accounting, Basic Accounting Concepts
2	Basic Accounting Equation and financial statements
3	Account conceps and its relation with financial statement table
4	Chart of Accounts and Account Framework, Uniform Chart of Accounts and Financial Reporting Frameworks Applied in Our Country
5	Journal, General Ledger, Inventory Book and Ancillary Books
6	Examples of the accounting process
7	Correction of Registration Errors in Double-sided Accounting
8	Comparison of Methods Used in Registration of Trade Goods Transactions in Commercial Businesses
9	Intermittent Inventory Method and Applications
10	Continuous Inventory Method and Applications
11	Using Stock Cards in Continuous Inventory Method and Applications
12	Explanation of Methods Used in Determining Stock Cost and Sales Cost with Examples - Cost of Acquisition (Real Cost) Method - First In-First Out Method (FIFO) - Last In-First Out Method (LIFO) - Average Cost Method
13	Operation and Registration of Value Added Tax in Goods Purchase and Sales Transactions
14	Study Questions General Applications

23	Textbooks, References and/or Other Materials:	Ümit Gücenme Gençoğlu (2017), Genel Muhasebe, Alfa Aktüel, Bursa. Şükrü Dokur- Sait Kaygusuz (2009), Finansal Muhasebe.
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	Face to face/online multiple choice/written exam
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