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Course Details
KTO KARATAY UNIVERSITY
Trade and Industry Vocational School
Programme of Foreign trade
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
03620107 Basic Accounting 1 Spring 2 3+0+0 6 6
Course Type Compulsory
Course Cycle Associate (Short Cycle) (TQF-HE: Level 5 / QF-EHEA: Short Cycle / EQF-LLL: Level 5)
Course Language Turkish
Methods and Techniques Teorik örnekler ve monografi çözümleri
Mode of Delivery Face to Face
Prerequisites Yok
Coordinator -
Instructor(s) Asst. Prof. Melahat KARADAĞ
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Asst. Prof. Melahat KARADAĞ C BLOK-212 [email protected] 7234 Monday
11.00
Course Content
Introduction to accounting, basic concepts of accounting and accounting system, balance sheet accounts, income statement accounts are the topics covered in the course.
Objectives of the Course
Introducing the principles of General Accounting and keeping their intellectual foundations are the main goals and objectives.
Contribution of the Course to Field Teaching
Basic Vocational Courses X
Specialization / Field Courses
Support Courses X
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
P10 Ability to act with moral values and professional responsibility awareness 1
P13 To be able to apply international finance and accounting knowledge to business life. 5
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 Performing transactions by considering ethical values in analysis and reporting. P.10.2 1
O2 To be responsible for making transactions in the field. P.10.4 1
O3 Gains the ability to financially evaluate the organization to which he / she is affiliated by using the information he / she obtains. P.13.1 1
O4 To be able to provide information at a level that can make data entry and analysis in the field of accounting and finance P.13.2 1
O5 Communicate with and contribute to research in the field of business management and provide accurate information to interested parties, providing information only to persons and organizations designated by law. P.13.3 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 Business and Accounting Concepts, Functions of Accounting
2 Business and Accounting Concepts, Functions of Accounting
3 Accounting Process, Account Concept and Opening of Accounts and Preparation of Balance Sheet
4 Cash, Bank, Check and Bill Transactions
5 Trade and Other Receivables
6 Daily Transactions and Commodity Trading Transactions, Perpetual Inventory Method
7 Period Separator Accounts
8 Financial Fixed Assets
9 Tangible Fixed Assets
10 Intangible Assets
11 Fixed Asset Trading Transactions, Depreciation
12 Income and Expenditure Transactions
13 Short and Long Term Payables
14 Income Statement Editing
Textbook or Material
Resources Genel Muhasebe, Gazi Kitabevi, Prof. Dr. Orhan Sevilengül, 2019
Genel Muhasebe, Gazi Kitabevi, Prof. Dr. Yurdakul Çaldağ, Prof. Dr. Yıldız Ayanoğlu, 2019
Genel Muhasebe: İlkeler ve Uygulamalar, Nobel Yayın Dağıtım, Prof. Dr. Yüksel Koç Yalkın, 2009
Genel Muhasebe: İlkeler ve Uygulamalar, Nobel Yayın Dağıtım, Prof. Dr. Yüksel Koç Yalkın, 2009
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Course Specific Internship (If Any) - -
Homework - -
Presentation - -
Quiz - -
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) 14 2 28
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 15 15
Other 1 60 60
Total Work Load: 185
Total Work Load / 30 6,17
Course ECTS Credits: 6
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P10 P13
O1 Performing transactions by considering ethical values in analysis and reporting. 1 -
O2 To be responsible for making transactions in the field. 1 -
O3 Gains the ability to financially evaluate the organization to which he / she is affiliated by using the information he / she obtains. - 2
O4 To be able to provide information at a level that can make data entry and analysis in the field of accounting and finance - 5
O5 Communicate with and contribute to research in the field of business management and provide accurate information to interested parties, providing information only to persons and organizations designated by law. - 4