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ISTANBUL GELİŞİM UNIVERSITY INFORMATION SYSTEM

INTRODUCTION TO ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
ILT190 INTRODUCTION TO ACCOUNTING 2 3 3 4

Objectives and Contents
Objectives: The objective of this course is to introduce students to the fundamental concepts of accounting and financial reporting processes. The course aims to provide students with an understanding of how costs, revenues, and cash flows are tracked from an accounting perspective in logistics activities. It aims to introduce students to the financial data and statements businesses must consider in their decision-making processes, as well as the accounting principles and procedures used in their preparation.
Content: The content of the course is to introduce and teach the basic concepts of accounting, accounts used in businesses, income-expense structure, cost classifications and the accounting process that enables the preparation of basic financial statements.