Accounting (ISL503) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Accounting ISL503 3 0 0 3 5
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.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeki Yanık
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 and Accounting Standarts, 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 learn the basic principles and concepts of accounting
  • To know basic accounting theory and to compare with modern theories.
  • To comprehend specialized topics in accounting
  • To identify the difference between Uniform Accounting System and International Accounting Standards
  • To prepare and interpret financial statements
Course Content General accounting, recording of the accounts within basic terms of accounting and unified accounting system by analysing the balance sheet and the income statement of a firm and preparing basic financial statements that measure the financial position of a firm.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Commercial Profit, Financial Profit and Applications About Financial Profit Related Chapters of the Course Book
2 Commercial Profit, Financial Profit and Applications About Financial Profit Related Chapters of the Course Book
3 Related Parties, Implied Share Capital, Transfer Pricing Related Chapters of the Course Book
4 Stock Valuation and Special Operations Kitabın İlgili Bölümleri
5 Accounting Application for Private Construction Works Related Chapters of the Course Book
6 Accounting Practice (Over the Years) in Construction Works Made for the Name and Account of Someone else Related Chapters of the Course Book
7 Period Separator Accounts and Recognition Related Chapters of the Course Book
8 Midterm Exam
9 Financial Leasing and Accounting Related Chapters of the Course Book
10 Tangible Fixed Assets and Special Operations Related Chapters of the Course Book
11 depletable assets and amortizations Related Chapters of the Course Book
12 Import Operations and Accounting Related Chapters of the Course Book
13 Accounting in Export and Export Registered Deliveries Related Chapters of the Course Book
14 Special Operations and Accounting in Foreign Currency Transactions Related Chapters of the Course Book
15 Taxation of Temporary Tax and End of Period Tax Procedures Related Chapters of the Course Book
16 Preparing Year-End Financial Statemements Related Chapters of Course Book
17 General Review
18 Final Exam


Course Book 1. Genel Muhasebe,Prof. Dr. Orhan SEVİLENGÜL,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
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 1. To be able to combine and use the knowledge of their undergraduate program area with the knowledge of business administration. X
2 2. To have knowledge about research methods and techniques and to be able to use them
3 3. To be able to produce creative and constructive solutions in cases of uncertainty and confusion in the field of business
4 4. To be able to comprehend the basic concepts and basic functions of business administration at the level of expertise. X
5 5. To be able to plan and manage activities for the professional development of employees under his/her responsibility in professional activities and projects in his/her field.
6 6. To be able to produce innovative and creative ideas and to put these ideas into practice
7 7. To be able to carry out a study independently using the knowledge he has in the field of business administration and to take responsibility as a team member in cooperation with other professional groups working in this field. X
8 8. To have the ability to reach scientific knowledge in the field of business, to monitor, evaluate and apply the current literature.
9 9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods.
10 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values.
11 11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving.
12 .

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 5 3 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 126