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
9900000202	INTRODUCTION TO ACCOUNTING -II	Compulsory	1	2	4

Level of Course Unit

Short Cycle

Objectives of the Course

The aim of this course is to make students inventory transactions and accounting records.

Name of Lecturer(s)

Ögr.Gör. Ayhan TOPAL

Learning Outcomes

1	saving short-term foreign resources .
2	saving long-term assets.
3	saving equity.
4	determining the income and expentire accounts.
5	regulating the income statement.
6	organizing the table of the cost of sales.
7	recording off-balance sheet acounts.
8	processing inventory.
9	doing sample sector-based application.
10	listing Turkish accounting standards.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

1.SHORT-TERM LIABILITIES AND INVENTORY TRANSACTIONS. 2.LONG-TERM LIABILITIES AND INVENTORY TRANSACTIONS. 3.EQUITY 4.THE CONCEPTS OF INCOME AND EXPENSE. 5.INCOME TABLE 6.THE TABLE OF COST OF THE SALES. 7.INVESTIGATION OF OFF-BALANCE SHEET ACCOUNTS 8.INVENTORY PROCESS 9. EXERCISING AS TO SECTORS 10. THE TURKISH ACCOUNTING STANDARDS

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	SHORT-TERM LIABILITIES AND INVENTORY TRANSACTIONS	X
2	SHORT-TERM LIABILITIES AND INVENTORY TRANSACTIONS	X
3	LONG-TERM LIABILITIES AND INVENTORY TRANSACTIONS.	X
4	SAVING EQUITY CAPITAL	X
5	DETERMINING INCOME AND EXPENSE ACCOUNTS.	X
6	DESIGNING INCOME TABLE	X
7	DESIGNING THE TABLE OF COST OF THE SALES.	X
8	INVESTIGATION OF OFF-BALANCE SHEET ACCOUNTS	X
9	INVENTORY PROCESS	X
10	INVENTORY PROCESS	X
11	EXERCİSİNG AS TO SECTORS	X
12	EXERCİSİNG AS TO SECTORS	X
13	THE TURKISH ACCOUNTING STANDARDS	X
14	THE TURKISH ACCOUNTING STANDARDS	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 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	4	56
Self Study	14	3	42
Individual Study for Mid term Examination	1	8	8
Individual Study for Final Examination	1	10	10
TOTAL WORKLOAD (hours)			118

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	PO 15	PO 16
LO1	5	5		5		3	3	5		5	4		4
LO2	5	5		5		4	3	5		4	4		4
LO3	5	5		5		5	3	5		3	3		4
LO4	5	5		5		5	4	5		3	4		3
LO5	5	5		5		4	3	5		3	3		4
LO6	5	5		5		5	3	5		2	4		4
LO7	5	5		5		5	4	5		3	3		3
LO8	5	5		5		4	4	5		3	3		4
LO9	5	5		5		5	4	5		4	5		4
LO10	5	5		5		5	4	5		5	4		4

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