TR EN

GENERAL ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BSP105 GENERAL ACCOUNTING 1 3 3 5

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week Preparatory Topics(Subjects) Method
1 - - Fundamental concepts of accounting, balance sheets, description of balance sheets, balance sheet equation, effects of financial transactions on balance sheet, examples of balance sheet equation -
2 - - Concept of account, description of account, its characteristics, segmentation of accounts, operating principles asset accounts and liability accounts -
3 - - Uniform Accounting System, asset accounts, operating principles of liquid assets accounts -
4 - - Asset accounts, operating principles of fixed asset accounts -
5 - - Practice -
6 - - VAT operations, operations of purchase and sales accounts -
7 - - Liability accounts: operations of short and long term accounts -
8 - MID-TERM EXAM -
9 - - Practice -
10 - - Operations of cost accounting -
11 - - Operations of statement of income -
12 - - Practice -
13 - - General Trial Balance, end of period operations -
14 - - Statement of Income -
15 - - Practice -
16 - FINAL EXAM -
17 - FINAL EXAM -