Lesson plan / INTRODUCTION TO ACCOUNTING

Lesson Information

Course Credit 2.0
Course ECTS Credit 3.0
Teaching Language of Instruction Türkçe
Level of Course Associate's Degree, TYYÇ: Level 5, EQF-LLL: Level 5, QF-EHEA: Short Cycle
Type of Course Compulsory
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience? Z
Course Coordinator Assist. Prof. Dr. KAMER HAGOP TAŞCIYAN
Instructor (s) Instructor PERVİN KILIÇ
Course Assistant

Purpose and Content

The aim of the course It aims to provide general information about accounting.
Course Content the basic concepts of accounting

Weekly Course Subjects

1Introduction to Accounting: Definition, Objectives, Functions
2Accounting Process: Concept of account, documents, ledgers, Chart of Accounts, Basic Financial Statements Definition And Quality
3Classification of Accounts Classification of Accounts and Account Types, Basic Financial Statements, Trial Balance Types, Accounting Process.
4Current Assets: Cash and Cash Equivalents, Marketable Securities.
5Current Assets: Accounts Receivable, Other Receivables, Inventories.
6Current assets: Inventories Prepaid Expenses and Income Accruals, Other Current Assets
7Fixed Assets: Accounts Receivable, Other Receivables, Financial Fixed Assets, Tangible Fixed Assets, Depreciation Methods
8midterm exam
9Fixed Assets: Tangible Fixed Assets, the Intangible Assets, Prepaid Expenses and Income Accruals, Other Fixed Assets. Apps.
10External Resources: KVYK-UVYK Financial And Trade payables, other payables and advances received, Taxes and Other Liabilities, Provisions for Liabilities and Expense, Deferred Income and Expense Accruals.
11Shareholders' Equity: Paid-in capital, capital reserves, profit reserves, Retained Earnings and Accumulated Losses, Net Profit-Loss.
12Income and Expense: Income and Expense Accounts Operation, Recording, Closing of Accounts.
13Final Operations: Inventory Related Concepts, Final Operations, Final Financial Statements ..
14Related to the Accounting Process Applications

Resources

1-Lecture notes