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ISL 231 - Accounting

Faculty of Law · Law · Undergraduate

ECTS: 3 T+P+L: 2+0+0 Departmental Elective
Coordinator: Arş. Gör. Raif KARA

Course Objective

The aim is to teach watching the financial positions,controlling,helping for the decisiosns of the managements fiinancial works.At the end of the lesson every studenet will be capable of accounting

Course Content

In this course, the basic balance of accounting, accounting and accounting process, Accounting Principles, Uniform Chart of Accounts systematic, cash transactions, securities movements, merchandise movements, VAT transactions and accounting of trade debt / credit transactions, Uniform Accounting System, deposit transactions, fees , depreciation of fixed assets, short-term resources, self-term resources, expense table and cost accounts will be discussed. In this context, with the help of case studies in the theory-practice integrity, the operation of the related classes will be emphasized and certain period transactions such as depreciation will be included. In addition, in the light of this information, a one-year entrepreneur will be given information about how to prepare the balance sheet and the end-of-period balance sheet for financial events.

Required Resources

Tolga Uysal, Mehmet Şenlik, Genel Muhasebe, 8. Baskı, Ankara, Seçkin Yayıncılık, 2019

Ferhat Sayım, Genel Muhasebe, 2. Baskı, Ankara, Seçkin Yayıncılık, 2019

Orhan SEVİLENGÜL, Genel Muhasebe, 17. Baskı, Ankara, Gazi Kitapevi, 2013.

Recommended Resources

Tolga Uysal, Mehmet Şenlik, Genel Muhasebe, 8. Baskı, Ankara, Seçkin Yayıncılık, 2019

Course Learning Outcomes

  1. Students will be able to work and become an expert in one of the departments of an organization
  2. Students will be able to evaluate and use the tools used to analyze the organization in its environment
  3. Students will be able to create interphase for other functions
  4. Students will be able to prepare transactional and tactical decisions
  5. Students will be able to propose the rationale for principles used to solve transactional and tactical problems
  6. Students will be aware of their own capabilities
  7. Students will be able to support solutions
  8. Students will attain basic knowledge in the relevant area of education
  9. Students will attain basic professional knowledge
  10. Will be able to evaluate the importance of accounting and accounting information for businesses.

Core Area Distribution

(34) Business and Administration%100

Teaching Methods

ExpressionQuestion-AnswerDiscussionPresentationGroup StudyCase Study

Assessment & Evaluation

Testing (Essay / Tests: True-Falls, multiple-choice, short answer, matching)

ECTS / Workload

ActivityQuantityDuration (h)Total Workload
Course Duration (Including Exam Week)16232
Out of Class Study Period7428
Midterm111
Quiz000
Assignment000
Practice000
Final122

Course Schedule

WeekSubjectPreparation
1Basic concepts (management,accounting,types of accounting,accounting as a carrer in Turkey..)Read the relevant parts of the source books
2Account concept and the rules of how accounts work,registeries and the documents which are used in accounting)Read the relevant parts of the source books
3Procedure of accounting and the circle of a year in accountingRead the relevant parts of the source books
4Account plan,balance and income charts and the accounting of cash actionsRead the relevant parts of the source books
5Accounting of stocks and bonds an the recievablesRead the relevant parts of the source books
6Property actions in managements and accounting of themRead the relevant parts of the source books
7Inventory Methods and Inventory Tracking Methods), Value Added TaxRead the relevant parts of the source books
8Ara SınavAra Sınav
9Deposit, Guarantee and Advance Transaction Payroll and RecognitionRead the relevant parts of the source books
10Accounting Transactions Related to Fixed AssetsRead the relevant parts of the source books
11Amortization of Fixed AssetsRead the relevant parts of the source books
12Short and Long Term Foreign Resources and Equity AccountingRead the relevant parts of the source books
13Closing of Income-Expense Accounts and Cost Accounts and Resulting of the Activity (Period Profit / Loss)Read the relevant parts of the source books
14General practice examples (for 7/A,7/B)Read the relevant parts of the source books
15Practice WorkPractice Work
16Final SınavıFinal Sınavı