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

Objectives and Contents
Objectives: A general discussion of accounting within the scope of Uniform Accounting System and introduction of the basic principles of accounting, generally accepted accounting standards and explanation of the Uniform Accounting System and its practice with examples.
Content: This course includes accounting of cash flow, securities, stock movements, VAT practices, accounting of commercial debts and claims, deposit, preparing a pay bill, calculating deprecation value of fixed assets, short term liabilities, long term liabilities, resources, statement of receipts and cost accounting. It also covers the operations of aforementioned classes of accounts within the period through case studies, within a theoretical perspective. It also includes end of period operations such as depreciation, as well as preparing a working trial balance, income statement and post-closing balance sheet.