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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 1 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) -
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
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
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
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 - -
Final Exam - -
Total 0 (%)
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