Accounting (MAN503) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Accounting MAN503 3 0 0 3 6
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
Course Level Social Sciences Master's Degree
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer, Drill and Practice.
Course Coordinator
Course Lecturer(s)
  • Assoc. Prof. Dr. Yıldız Ayanoğlu
Course Assistants
Course Objectives To teach nature, scope, principles and concepts of accounting, main components of the accounting system, and the operation of the system, within the framework of the Uniform Chart of Accounts, including daily transactions, year-end adjusting and closing entries, and preparation of financial statements.
Course Learning Outcomes The students who succeeded in this course;
  • To realize the relationship between debt and credit forming double-sided recording system of accounting
  • To hold an insight into mechanism of the accounts in the account plans and featured transactions
Course Content In this course, basic accounting concept and principles, the structure of financial statements, account classifications and chart of accounts, books of account, accounting records within the accounting period, unadjusted trial balance preparation, full adjusting and closing entries at the end of the period, preparing post-closing trial balance, balance sheet and income statement are covered.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Definition, Types, Functions and Financial Information Users of the Accounting
2 Definition of the Balance Sheet, balance sheet equation, definition and components of assets and liabilities
3 Definition of the term “account”, account types Review of Previous Session
4 Feature of Profit/Loss account, working principles of income and expense accounts Review of Previous Session
5 Comprehensive relevant sample practice of operation of the accounts Review of Previous Session
6 Accounting Recording System, Feature of Double-Sided recording system Review of Previous Session
7 Simultaneous record in journals and general ledgers Review of Previous Session
8 Midterm Exam
9 Accounts in liquid assets Review of Previous Session before the midterm
10 Accounts Receivable Review of Previous Session
11 Accounts in Other Receivables Review of Previous Session
12 Explanations and studying relevant sample practises of accounts in inventories Review of Previous Session
13 Accounts available in stocks- continued Review of Previous Session
14 Introduction to the Non Current Assets, features and working principles of the accounts under this group Review of Previous Session
15 Tangible assets- continued Review of Previous Session
16 Final Exam


Course Book 1. Çaldağ, Yurdakul ve AYANOĞLU, Yıldız, GENEL MUHASEBE, 9.Baskı, Gazi Kitabevi, Ankara 2012
2. BAYIRLI Rıdvan, (Editör), ÇÖZÜMLÜ GENEL MUHASEBE UYGULAMALARI 3.Baskı, Gazi Kitabevi, Ankara 2012

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 3 15
Presentation 1 10
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 25
Final Exam/Final Jury 1 40
Toplam 7 100
Percentage of Semester Work 60
Percentage of Final Work 40
Total 100

Course Category

Core Courses
Major Area Courses X
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 He/she will be competent in evaluating basic concepts and the conceptual interrelations as well as their reflections on theoretical and practical levels. X
2 He/she will have the knowledge of the basic methodological approaches, methods and research technics and their implementations. X
3 Evaluating the contribution of public relation and advertising theories and applications to the existing/potential occasions and problems in the national and international area. X
4 Being aware of the ethics of public relations occupation and having the consciousness of occupational responsibility. X
5 Being able to plan and apply strategic communication processes in the fields of public communications, public opinion building, agenda determination, setting, orientation and managing. X
6 Creating the sustainable development and quality insight oriented to concepts such as; corporate communication, corporate identity, corporate culture, corporate citizenship, corporate loyalty, reputation, value, social responsibility, image management, relationship management, perception management, emotional intelligence, human resource, etc. X
7 To have a through knowledge of the communication methodology directed to private sector, public sector and civil society X
8 Having theoretical knowledge on information communication technologies, understanding its reflections in the society and using this knowledge both in theoretical and application. X
9 Come to conclusions by connecting and analyzing data on social sciences and using these conclusions in the field of public relations X
10 Reaching current information about the discipline by researching the national and international literature in the field of public relations and publicity. X
11 Reaching scientific results by defining the right method/techniques directed to the purpose of the research. X
12 Come to conclusions by connecting and analyzing data on social sciences and using these conclusions in the field of public relations.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Homework Assignments 3 20 60
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 30 30
Prepration of Final Exams/Final Jury 1 40 40
Total Workload 130