Ders Planı

ISTANBUL AYDIN UNIVERSITY

CLASS 3

CLASS 4

Lesson plan / INTRODUCTION TO ACCOUNTING

Lesson Information

Course Credit	2.0
Course ECTS Credit	4.0
Teaching Language of Instruction	İngilizce
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
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course	The aim of this course is to introduce students to the fundamental concepts, principles, and processes of accounting. Students will gain the ability to record accounting transactions, understand financial statements, and evaluate the financial position of businesses. This will help them recognize the importance of accounting in business decision-making processes.
Course Content	The course covers the basic concepts and principles of accounting, the accounting cycle, the double-entry system, journal entries, posting, and preparation of the trial balance. It also focuses on the preparation of key financial statements such as the income statement, balance sheet, and cash flow statement, while addressing accounting practices in service and trading companies.

Learning Outcomes

Possesses fundamental, up-to-date, and practical knowledge related to their field.
Demonstrates awareness of occupational health and safety, environmental responsibility, and quality assurance processes.
Identifies and explains core management concepts, functions, and major managerial approaches
Explains key business processes in areas such as marketing, human resources, accounting, finance, management, and production.
Integrates knowledge from related disciplines such as economics, behavioral sciences, sociology, psychology, and law within the context of the field.
Follows current developments and practices in the profession and applies them effectively.
Effectively utilizes information technologies (such as software, programs, animation, etc.) relevant to the profession.
Demonstrates the ability to independently evaluate professional problems and issues using an analytical and critical approach and offer appropriate solutions.
Communicates ideas effectively and clearly through both written and oral means, in line with acquired knowledge and skills.
Takes responsibility as a team member in solving complex and unforeseen problems encountered in field-related practices.
Demonstrates awareness of career management and lifelong learning.
Acts in accordance with social, scientific, cultural, and ethical values during the collection, implementation, and dissemination of field-related data.
Follows field-related knowledge and communicates with colleagues by using a foreign language.

Weekly Course Subjects

1	Introduction to Accounting: Importance, users of accounting info, key terms
2	Accounting Principles & AssumptionsÇ: Going concern, matching, consistency, etc.
3	The Accounting Cycle: Steps from transaction to financial statements
4	Double-Entry System & Ledger: Debits, credits, T-accounts
5	Journal Entries: Recording financial transactions
6	Journal Entries: Recording financial transactions
7	Journal Entries: Recording financial transactions
8	Posting to Ledger & Trial Balance: Summarizing entries, detecting errors
9	Financial Statements Overview: Income Statement, Balance Sheet, Cash Flows
10	Preparing the Income Statement: Revenues, expenses, and net income
11	Preparing the Balance Sheet: Assets, liabilities, equity
12	Preparing the Balance Sheet: Assets, liabilities, equity
13	Statement of Cash Flows: Operational, investing, and financing activities
14	Accounting for Service vs. Merchandising Companies: Inventory, cost of goods sold basics

Resources

Lecture Notes