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ISTANBUL GELİŞİM UNIVERSITY INFORMATION SYSTEM

MUHASEBENİN TEMELLERİ COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
HYM106 MUHASEBENİN TEMELLERİ 2 3 3 7

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week Preparatory Topics(Subjects) Method
1 - Introduction to Accounting, Importance of Accounting, and Functions of Accounting -
2 - Basic Concepts of Accounting, Basic (Financial) Financial Statements, Basic Balance Sheet Equation -
3 - Books and documents used in accounting,Double-Side Record System, Transaction Sequence in Accounting, Transaction Process in Accounting -
4 - Unified Accounting Plan, Active Accounts; Operations of Working Assets Accounts -
5 - Active Accounts; Purchase and Sale of Goods, Discount, Operations of Purchase Sale Return Accounts -
6 - Passive Accounts: Operations of Short Term and Long-Term Accounts -
7 - General Review -
8 - MID-TERM EXAM -
9 - Passive Accounts: Equity Accounts Final Trial Balance and Balance Sheet Preparation Monograph Solution -
10 - Income Statement Accounts Final Trial Balance and Balance Sheet Preparation Monograph Solution -
11 - Cost Accounts Final Trial Balance and Balance Sheet Preparation Monograph Solution -
12 - Preparation of the General Trial Balance, End-of-Period Transactions Final Balance Sheet and Trial Balance Preparation Monograph Solution -
13 - Cost Accounts, Closing Entries Monograph Solution and Income Statement Preparation Monograph Solution -
14 - Final Balance Sheet and Trial Balance Preparation Monograph Solution -
15 - General Review -
16 - FINAL EXAM -
17 - FINAL EXAM -