ECTS - Principles of Accounting I

Principles of Accounting I (ISL203) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting I ISL203 3 0 0 3 6
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeki Yanık
Course Assistants
Course Objectives The aim of the course is to provide students with an understanding of basic accounting theory, methods of financial accounting, enable them to prepare and maintain books of up to trail balance and improve their ability to handle and interpret accounting data.
Course Learning Outcomes The students who succeeded in this course;
  • Knows the basic concept of accounting
  • Knows the accounting flow in a business
  • Recognize the Uniform Accounting System applied in our country
Course Content Accounting concept, generally accepted accounting principles, accounting equation, accounting transaction, the accounts and recording process, balance sheet and income statement, all of the asset, equity, revenue and expense accounts transactions.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Definition and the importance of accounting, Accounting Regulations Course Book Chapter 1
2 Historical Development of Accountancy, Relation with Economy and Law Course Book Chapter 1
3 the concept of the balance sheet, balance sheet definition, the basic equality of the balance sheet, Course Book Chapter 2
4 accountability concept, the account description Course Book Chapter 3
5 Accounting System, Flow, Books, Recording, Reporting Course Book Chapter 4
6 Monograph on Accounting Flow I
7 Monograph on Accounting Flow II
8 mid term exam
9 Overview of the Uniform Accounting System Course Book Chapter 4.7
10 The Uniform Chart of Accounting and Process Course Book Chapter 4.4
11 Liquid Assets and Accounting Course Book Chapter 5.3.1
12 Foreign Currency Transactions Course Book Chapter 5.3.1
13 Securities (Stocks) Course Book Chapter 5.3.2
14 Securities (Debt Securities) Course Book Chapter 5.3.2


Course Book 1. Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi
Other Sources 2. Kolay Muhasebe, Yıldız Ayanoğlu, Gazi Kitabevi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 60
Toplam 2 100
Percentage of Semester Work 40
Percentage of Final Work 60
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge
2 To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes.
3 To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business.
4 To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained
5 Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management X
6 Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction.
7 Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8 To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.
9 To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes.
10 To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English
11 To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12 Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13 .

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Homework Assignments 4 5 20
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 35 35
Total Workload 151