Course Title Course Code Program Level
Accounting ADA117 Justice Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
14*2 28 2 3

Teaching Staff Öğr.Gör.Ömer EKEN
Language of Instruction Türkçe (Turkish)
Type Of Course Elective
Recommended Optional Programme Component
Course Objectives The aim of this lecture is providing knowledge on operation of balance sheet accounts, relation between balance sheet table account and income statement account, commercial books and keeping balance sheet and income statement.
Course Content In this course reserving, classifying, summarizing and reporting the transactions of enterprises will be examined.
Learning Outcomes (LO) Understanding the principles of literature and legal regulations of accounting Gaining the ability to understand the relationship between balance sheet and income statement accounts Gaining the ability to keep commercial books Gaining the ability to prepare balance sheet and income statement
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Liquid assets, securities, trade receivables
2. Week Definition and scope of inventories – VAT accounts in inventory movements
3. Week Methods of observation of inventories
4. Week Relationship between inventory accounts and income statement
5. Week Accrual of income and expenses regarding upcoming months
6. Week Operation of VAT accounts
7. Week Definition and scope of financial fixed assets and tangible fixed assets
9. Week Depreciation transactions
10. Week Intangible fixed assets
11. Week Financial and commercial debts
12. Week Long-term liability accounts
13. Week Equity accounts
14. Week General operations, balance sheet and income statement
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References Accounting textbooks, Decree on the Application of Accounting System
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)