Associate Degree Programs
Vocational School of Bussiness Administration
Banking and Insurance
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Principles of Accounting

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
IBS1908 1 Principles of Accounting 2/1/0 CC Turkish 3
Course Goals
The aim of this course is to enable students to keep accounting records by organizing the accounting system.
Prerequisite(s) -
Corequisite(s) -
Special Requisite(s) -
Instructor(s) Lecturer Nezahat Karaköseli
Course Assistant(s)
Schedule Tuesday, 09:00-11:50, 3A-02
Office Hour(s) Tuesday, 09:00-11:50, 3A-02
Teaching Methods and Techniques Lectures,question-answer, case studies and practices.

 
Principle Sources   -Prof.Dr.Orhan SEVİLENGÜL, "Genel Muhasebe", Gazi Kitabevi, 19.Baskı,2020
Other Sources  

  -1 Nolu Muhasebe Sistemi Uygulama Genel Tebliği
-IFRS ve IAS Düzenlemeleri (TFRS ve TMS Düzenlemeleri)
 -Prof.Dr.Orhan SEVİLENGÜL, "Çözümlü Genel Muhasebe Problemleri", Gazi Kitabevi, 10.Baskı,2021
 
 
Course Schedules
Week Contents Learning Methods
1. Week The definition and functions of accounting Lecture, case studies and practices.
2. Week Basic concepts of accounting Lecture, case studies and practices.
3. Week Documentation in Accounting Lecture, case studies and practices.
4. Week Basic financial statements Lecture, case studies and practices.
5. Week Day-book Lecture, case studies and practices.
6. Week Floating Assets Lecture, case studies and practices.
7. Week Long Term Assets Lecture, case studies and practices.
8. Week Mid-term Exam
9. Week Short term liabilities and Inventory Procedures Lecture, case studies and practices.
10. Week Long Term Liabilities and Inventory Procedures Lecture, case studies and practices.
11. Week Shareholder’s Equity Lecture, case studies and practices.
12. Week Concepts of Income and Expense Lecture, case studies and practices.
13. Week Statements of cost of goods sold Lecture, case studies and practices.
14. Week Statement of Income Lecture, case studies and practices.
15. Week Final Exam
16. Week Final Exam
17. Week Final Exam
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 40
Final Exam 1 60


Program Outcomes
PO-1To know the responsibility about the position of their job in the field of banks and insurance companies.
PO-2To explain the importance of research and development issues of their related field by means of individual or group studies.
PO-3To understand the importance of follow-up the legislation in the field of profession.
PO-4To express the importance of the banking for national economy and businesses.
PO-5To do work of their related field by using computer. Store information and using stored information.
PO-6To take responsibility in the management levels.
PO-7Finding practical solutions against the problems to business activities and giving the right decision.
PO-8Assuming responsibility in finance and banking sector and after providing legal terms opened his/her own office on behalf of, train qualified manpower.
PO-9Analysis and interpretation balance sheet and income statement of a business.
PO-10To make Bank and insurance accounting.
PO-11Equipped in terms of customer relations and human resources
PO-12To receive general information in banking and insurance and be informed about the bank and insurance law.
PO-13To know camputer programmes well about of the profession.
PO-14To have knowledge about professional English in banking and insurance.
Learning Outcomes
LO-1Forming accounts chart
LO-2Making up a balance sheet
LO-3Recording the asset accounts
LO-4Recording the resource accounts
LO-5Making income statement practice
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10PO 11PO 12PO 13PO 14
LO 1
LO 2
LO 3
LO 4
LO 5