Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
1302002212003ACCOUNTING ICompulsory236
Level of Course Unit
First Cycle
Objectives of the Course
In this course, basic concepts of Accounting will be given to form theoretical background.
Name of Lecturer(s)
Assist. Prof. Dr. Ayşen KORUKOĞLU
Learning Outcomes
1To be able to understand the framework of financial accounting.
2To be able to recording of transactions in a double entry system.
3To be able to prepare financial statements in accordance with Generally Accepted Accounting Principles.
Mode of Delivery
Face to Face
Prerequisites and co-requisities
none
Recommended Optional Programme Components
None
Course Contents
Functions of Accounting, Business Transactions and Recording, The Accounting Equation, Financial Statements, Generally Accepted Accounting Principles Recording Business Transactions of Current Assets, Non-Current Assets, Short Term- Long Term Liabilities, Equity
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Description of Accounting, Groups related to Accounting, Areas of Expertise, Relationship with other sciences
2Generally Accepted Accounting Principles, Basic concepts of Accounting, Accounting Records
3Classification of Accounts, charts of accounts
4Balance sheet and income statement accounts
5Accounting practises of cash equvalents and securites
6Accounting Practices of short term and long term Accounts Receivables
7Accounting Practices of short term and long term Accounts Receivables
8Midterm
9Accounting Practices of Accounts payables
10Accounting Practices of short term and long term other receivables and Other payables,
11Accounting Practices of inventory
12Accounting Practices of inventory
13Accounting Practices of short-term deferred income and accrued expenses
14Accounting Practices of other current assets
15Accounting Practices,
16 Final Exam.
Recommended or Required Reading
-Süleyman Yükçü, Genel Muhasebe, Altın Nokta, 8. Baskı, 2016 -Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 18. Baskı, 2016.
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Sınavı1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Attending Lectures16348
Practice14342
Individual Study for Mid term Examination10330
Individual Study for Final Examination20360
TOTAL WORKLOAD (hours)184
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO15455543345
LO25555444344
LO3          
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr