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NİĞDE VOCATIONAL SCHOOL OF SOCIAL SCIENCES / BANKING AND INSURANCE / BAN1003 - GENERAL ACCOUNTING
GENERAL INFORMATION ABOUT THE COURSE
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Course Objective
It is not possible for managers to make sound decisions about the business without benefiting from accounting information. Business owners need to benefit from accounting information in order to control the managers and to be informed about their activities. For this; They will be able to understand the recognition and explanation of the documents used in accounting, the preparation of the balance sheet and income statement, the functioning of the accounting process; Balance sheet, journal, ledger and General Temporary Balance.
Brief Content of the Course
They will be able to understand the definition of accounting, basic concepts of accounting, generally accepted basic principles of accounting, balance sheet, journal, general ledger, general provisional balance.
Prerequisites
Course Objectives
Course Objectives
1
Students will be able to understand generally accepted accounting principles and accounting processes and transactions for this purpose.
2
Students can learn what the books are according to the balance sheet method.
3
Students can learn how to organize a balance sheet and understand asset and liability accounts
4
Students can learn the concepts of debit and credit in journal entries and how to classify them and transfer them to the general ledger
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