Course Title Course Code Program Level
ACCOUNTING I MYM101 Business Management Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
42 42 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Recommended Optional Programme Component
Course Objectives This course aims the student to gain general information on accounting and to be able to keep accounting records and determine the enterprise?s profit-loss by learning the account concept.
Course Content Applying procedures and principles of accounting, creating main and sub accounts, opening entry, forming opening and closing balance sheets, organising a ledger, organising a trial balance , charging returning assets, charging remaining assets.
Learning Outcomes (LO) Creating an account plan Creating a balance sheet Organising a ledger and a trial balance Charging asset accounts
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Applying procedures and principles of accounting
2. Week Creating main and sub accounts
3. Week Opening entry
4. Week Opening entry
5. Week Forming opening and closing balance sheets
6. Week Forming opening and closing balance sheets
7. Week Organising a ledger
9. Week Organising a trial balance
10. Week Charging returning assets
11. Week Charging present assets
12. Week Charging Stocks and Bonds
13. Week Charging Commercial claims
14. Week Charging Stocks
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 Genel Muhasebe Prof. Dr. Orhan Sevilengül, Genel Muhasebe (Prof Dr. Yurdakul Çaldağ), Genel Muhasebe (Ertuğrul Çetiner), Tekdüzen Muhasebe Sistemi Uygulaması (Pof. Dr. Nalan Akdoğan, Prof. Dr. Orhan Sevilengül)
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)