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FINANCIAL ACCOUNTING I COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BNS151 FINANCIAL ACCOUNTING I 1 3 3 6

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 - Definition of Accounting and Basic Concepts -
2 - Accounting Vouchers -
3 - First- and Second-Class Merchants and Required Accounting Books -
4 - Basic Financial Statements (Balance Sheet and Income Statement) -
5 - Trial Balance and Inventory Concepts -
6 - General Ledger and Journal -
7 - Account Concept and the Functioning of Accounts -
8 - Cash and Cash Equivalents – Cash and Bank -
9 - Cash and Cash Equivalents – Cheques -
10 - MID-TERM EXAM -
11 - Other Receivables -
12 - Inventories -
13 - Accrual and Deferral Accounts -
14 - Non-Current Assets -
15 - General Review -
16 - FINAL EXAM -
17 - FINAL EXAM -