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Course Details
KTO KARATAY UNIVERSITY
Trade and Industry Vocational School
Programme of E-Commerce and Marketing
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
08021113 General Accounting 2025 Spring 2 3+0+0 5 5
Course Type Elective
Course Cycle Associate (Short Cycle) (TQF-HE: Level 5 / QF-EHEA: Short Cycle / EQF-LLL: Level 5)
Course Language Turkish
Methods and Techniques -
Mode of Delivery Face to Face
Prerequisites -
Coordinator -
Instructor(s) Lect. Hacer DUYGU
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Lect. Hacer DUYGU C-125 [email protected] 7433 Thursday
14:00-17:00
Objectives of the Course
The objective of the General Accounting course is to provide students with a comprehensive understanding of fundamental accounting principles, concepts, and practices. The course aims to develop students'skills in recording, classifying, and summarizing financial transactions, preparing basic financial statements, and interpreting accounting information for decision-making purposes. Additionally, it seeks to equip students with analytical and problem-solving abilities within the context of financial accounting.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses X
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P1 Possesses fundamental, up-to-date, and practical knowledge related to their profession. 5
P9 Possesses social, scientific, cultural, and ethical values in the stages of collecting, applying, and announcing the results of data related to the field. 4
P17 To understand the civilization to which our nation belongs, to act with professional ethics, and to possess a sense of social responsibility. 4
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 They adhere to ethical principles in accounting and finance practices. P.9.6 1
O2 Ability to possess the basic principles of professional ethics and social responsibility awareness. P.17.1 1
O3 Ability to carefully examine the concept of professional ethics and social responsibility in the field. P.17.4 1
O4 They explain the basic concepts of accounting, the documents used, and financial statements. P.1.4 1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7
Weekly Detailed Course Contents
Week Topics
1 Introduction to Accounting: Definition, Functions, and Types
2 Generally Accepted Accounting Principles and the Basic Accounting Equation
3 Basic Financial Statements
4 Accounting Books and Records
5 The Concept of Accounts, Journal Entries, and Ledger Entries in Accounting
6 The Accounting Cycle and Applications Related to Transactions within an Accounting Period
7 Balance Sheet Accounts: Cash and Cash Equivalents
8 Balance Sheet Accounts: Trade and Other Receivables
9 Balance Sheet Accounts: Inventories – Explanation of VAT Accounts
10 Balance Sheet Accounts: Fixed Assets and Depreciation
11 Balance Sheet Accounts: Liabilities
12 Balance Sheet Accounts: Equity
13 Income, Expense, and Transfer Accounts
14 End-of-Period Transactions
Textbook or Material
Resources General Accounting
Basic Accounting
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Laboratory - -
Practice - -
Field Study - -
Course Specific Internship (If Any) - -
Homework - -
Presentation - -
Projects - -
Seminar - -
Quiz - -
Listening - -
Midterms 1 40 (%)
Final Exam 1 60 (%)
Total 100 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 14 3 42
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 4 10 40
Midterms 1 40 40
Quiz 0 0 0
Homework 0 0 0
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 1 40 40
Other 0 0 0
Total Work Load: 162
Total Work Load / 30 5,40
Course ECTS Credits: 5
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P1 P9 P17
O1 They explain the basic concepts of accounting, the documents used, and financial statements. 5 - -
O2 They adhere to ethical principles in accounting and finance practices. - 4 -
O3 Ability to possess the basic principles of professional ethics and social responsibility awareness. - - 4
O4 Ability to carefully examine the concept of professional ethics and social responsibility in the field. - - 4