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ISTANBUL GELİŞİM UNIVERSITY INFORMATION SYSTEM

GENERAL ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
SIP103 GENERAL ACCOUNTING 1 3 3 5

Objectives and Contents
Objectives: Examining the accounting practices within the framework of the uniform accounting system and introducing the basic concepts of accounting that guide the accounting practices in this regard, the generally accepted accounting principles, and making them comprehend the uniform chart of accounts and its operation with examples.
Content: According to the uniform accounting system, accounting for cash movements, accounting for securities transactions, accounting for inventory movements, VAT processing, accounting for trade payables and receivables, deposit transactions, preparation of payroll, depreciation of fixed assets, short-term liabilities, long-term liabilities , equity, income statement and cost accounts will be discussed and within this scope, with the help of case studies in theory-application integrity, the intra-period functioning of the said account classes, as well as some end-of-period transactions such as depreciation will be included.