Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
182001604100	GENERAL ACCOUNTING	Compulsory	2	4	3

Level of Course Unit

Short Cycle

Objectives of the Course

The aim is to teach the basic concepts and principles of accounting and the accounting system recording to the students .

Name of Lecturer(s)

Öğr.Gör. Ayhan TOPAL

Learning Outcomes

1	Applying the principles and procedures of accounting.
2	Applying the principles and procedures of accounting.
3	Posing the main and sub accounts.
4	Posing the main and sub accounts.
5	organizing the opening registration.
6	organizing the opening registration.
7	Regulating the opening and closing balance sheet.
8	Regulating the opening and closing balance sheet.
9	regulating general ledger.
10	regulating general ledger.
11	Regulating the trial balance
12	Regulating the trial balance
13	Saving current assets.
14	Saving current assets.
15	Saving fixed assets.
16	Saving fixed assets.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

"1-ACCOUNTING 2- THE CONCEPT OF ACCOUNT 3.JOURNAL (DAILY) BOOK 4.BASIC FINANCIAL STATEMENTS 5. GENERAL LEDGER 6. TRIAL BALANCE 7-CURRENT ASSETS 8-FIXED ASSETS"

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The concept of accounting, basic accounting principles.
2	Used books and documents in accounting, the profession of accountancy
3	the concept of balance sheet and its regulation
4	the concept of ınventory and the regulation of opening registration.
5	the concept of accountability, accounting process
6	the concept of trial balance, general and casual trial balance and certain trial balance
7	Journal and ledger entries of cash and cash equivalents Journal and ledger entries of cash and cash equivalents
8	Journal and ledger entries of cash and cash equivalents
9	Journal and ledger entries of stocks and shares
10	Journal and ledger entries of commercial and other credits.
11	VAT application and accounting records.
12	Journal and ledger entries of stocks
13	registration methods related to commercial goods, inventory valuation methods.
14	Journal and ledger entries of other current assets.

Recommended or Required Reading

"Prof. Dr. Orhan SEVİLENGÜL, General Accounting Gazi establishment Prof. Dr. Durmuş ACAR, General Accounting, Detay establishment"

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	2	28
Self Study	14	2	28
Individual Study for Mid term Examination	1	8	8
Individual Study for Final Examination	1	10	10
TOTAL WORKLOAD (hours)			76

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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High