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SGK1003 / GENEL MUHASEBE
GENERAL INFORMATION ABOUT THE COURSE
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Course Code
Semester
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Course Title
Theoretical
Practical
ECTS
Turkish Name of the Course
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Course Objective
İşletmelerin mali durumunu izlemek, kontrol etmek, yönetmek ve yönetcilerin alacağı kararlara ışık tutmak üzere ticari işlemlerinin kayıtlanması ve raporlanmasına dönük yapılması gereken işlemlerin öğretilmesi amaçlanmaktadır. Bu amaca dönük olarak önce öğrenciye muhasebenin mantığı ve temel kuralları verilecektir. Dersin sonunda öğrencinin her hangi bir ticari işlemin muhasebe kaydını yapabilmesi hedeflenmektedir. Bu ders Genel Muhasebe II dersi ile bir bütünlük içindedir.
Brief Content of the Course
Derste, muhasebenin temel denkliği (varlık=kaynak denkliği), muhasebe ve muhasebeleştirme süreci, Genel kabul Görmüş Muhasebe İlkeleri, Tekdüzen Hesap Planı sistematiği, nakit hareketlerinin, menkul kıymet hareketlerinin, ticari mal hareketlerinin, KDV işlemlerinin ve ticari borç/alacak işlemlerinin muhasebeleştirilmesi anlatılacaktır. Katma değer vergisinde sürdürebilirlik konusu işlenecektir.
Prerequisites
Course Objectives
Course Objectives
1
Can learn basic concepts about accounting
2
Can learn the importance of financial transactions for the business
3
Can find out what the business assets and resources are
4
Can learn the functioning of Active and Passive accounts
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Course Category
Course Category
Percentage
Mathematics and Basic Sciences
Basic Vocational Courses
Expertise /Field Courses
Communication and Management Skills Courses
Transferable Skills Courses
Social Sciences