Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9900001029INTRODUCTION TO ACCOUNTINGCompulsory115
Level of Course Unit
Short Cycle
Objectives of the Course
Basic concepts and principles of accounting, accounting recording system is intended to learn.
Name of Lecturer(s)
Öğrt.Gör. Turgay ŞAŞMAZ
Learning Outcomes
1Student can apply Accounting principles and procedures.
2Student can create main and sub-accounts.
3Student can regulate opening records.
4Student can regulate the opening and closing balance sheet.
5Student can regulate general ledger.
6Student can regulate work sheet.
7Current assets will be save.
8Non-current assets will be save.
Mode of Delivery
Evening Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
1- ACCOUNTING 2 -THE CONCEPT OF ACCOUNT 3. DAILY WAGES (DAILY) BOOK 4. BASIC FINANCIAL STATEMENTS 5. GENERAL LEDGER 6. LIST 7- CURRENT ASSETS 8- FIXED ASSETS
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1The concept of accounting, basic accounting principlesX
2 Accounting books, documents and the profession of accountancy.X
3The concept and the regulation of the balance sheet.X
4The concept of Inventory and regulation of opening the registration X
5The concept of accountability, Accounting process X
6The concept of trial balance, general and final trial balance X
7Daily wages and general ledger registration of liquid assets.X
8Daily wages and general ledger registration of liquid assets.X
9Daily wages and general ledger registration of securities.X
10Daily wages and general ledger registration of Trade and other receivablesX
11VAT application and accounting records X
12Daily wages and general ledger registration od stocks.X
13Commercial registration methods related to the goods, inventory valuation methodsX
14Daily wages and general ledger registration of other liquid assests.X
Recommended or Required Reading
Prof. Dr. Orhan SEVİLENGÜL, Genel Muhasebe Gazi Kitabevi Prof. Dr. Durmuş ACAR, Genel Muhasebe, Detay Yayıncılık
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14456
Self Study14456
Individual Study for Mid term Examination11212
Individual Study for Final Examination11212
TOTAL WORKLOAD (hours)138
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
LO1              
LO2    5         
LO34             
LO4              
LO5          5   
LO6              
LO7              
LO8      1       
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr