Principles of Accounting I (ISL203) Ders Detayları

Course Name Corse Code Dönemi Lecture Hours Uygulama Saati Lab Hours Credit ECTS
Principles of Accounting I ISL203 3. Semester 3 0 0 3 6
Pre-requisite Course(s)
Course Language Türkçe
Course Type Compulsory Departmental Courses
Course Level Lisans
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;
  • Defines the basic concepts of accounting.
  • Aktif ve pasif hesapların işleyiş kurallarını kavrar.
  • Understands the rules of the functioning of asset and liability accounts.
  • Lerns the principles related to regulate the balance sheet and income statement
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
15 Sample Exercise
16 Final Exam


Course Book 1. Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 4 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 50
Toplam 6 100
Percentage of Semester Work 50
Percentage of Final Work 50
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 Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. X
2 Gaining the ability to use technology required for buseiness administration X
3 An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. X
4 An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions. X
5 An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.) X
6 An ability to apply knowledge regarding functions of management. X
7 An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations X
8 Compliance with rules of Socials and business ethics and to the principles of social responsibility X
9 An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.) X
10 An ability to conduct research on management and reporting the outcomes with the related parties. X
11 Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving. X
12 Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1) X
13 Having knowledge about law required by management. X

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