| Course Unit Code | Course Unit Title | Type of Course Unit | Yıl | Semester | Number of ECTS Credits | | 182001604100 | GENERAL ACCOUNTING | Compulsory | 2 | 4 | 3 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| The aim is to teach the basic concepts and principles of accounting and the accounting system recording to the students .
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| Name of Lecturer(s) |
| Öğr.Gör. Ayhan TOPAL |
| Öğrenme Çıktıları |
| 1 | Applying the principles and procedures of accounting. | | 2 | Posing the main and sub accounts. | | 3 | organizing the opening registration. | | 4 | Regulating the opening and closing balance sheet. | | 5 | regulating general ledger. | | 6 | Regulating the trial balance | | 7 | Saving current assets. | | 8 | Saving fixed assets. |
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| Öğrenim Türü |
| Daytime Class |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
| None |
| Dersin İçeriği |
| "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"
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| Haftalık Ayrıntılı Ders İçeriği |
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| 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.
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| "Prof. Dr. Orhan SEVİLENGÜL, General Accounting Gazi establishment
Prof. Dr. Durmuş ACAR, General Accounting, Detay establishment"
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| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| Midterm Examination | 1 | 100 | | TOPLAM | 100 | |
| Final Examination | 1 | 100 | | TOPLAM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | | None |
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| İş Yükü Hesaplaması |
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| 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 |
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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | | | | | | | | | | | | 3 | | | | | | | | | | | | | ÖÇ2 | | | | | | | | | | | | 3 | | | | | | | | | | | | | ÖÇ3 | | | | | | | | | | | | 3 | | | | | | | | | | | | | ÖÇ4 | | | | | | | | | | | | | | | | | | | | | | | | | ÖÇ5 | | | | | | | | | | | | | | | | | | | | | | | | | ÖÇ6 | | | | | | | | | | | | | | | | | | | | | | | | | ÖÇ7 | | | | | | | | | | | | | | | | | | | | | | | | | ÖÇ8 | | | | | | | | | | | | | | | | | | | | | | | |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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