Faculty of Business and Management Sciences · Economics (English) · Undergraduate
ECTS: 5 T+P+L: 3+0+0 Departmental Elective
Coordinator:
Course Objective
The aim of this course is to introduce the basic concepts of general accounting science, to examine the basic accounting principles on which accounting records are based, and to give information about the functioning of balance sheets, income statements and cash flow statements.
Course Content
Information about accounting science, basic concepts of accounting, books in which accounting records are kept, general principles of accounting, balance sheet, income statement and cash flow tables are the content of this course.
Course Learning Outcomes
- Learn what active and passive accounts are and how accounting records are made.
- Learn what income and expense accounts are and how accounting records are made.
- Can prepare balance sheet, income statement and trial balance.
- Have knowledge about the accounting process and can perform opening and closing transactions.
Core Area Distribution
(34) Business and Administration%100