| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 192201101103 | GENERAL ACCOUNTING | Compulsory | 1 | 1 | 3 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| To teach accounting at basic level. |
| Name of Lecturer(s) |
| Öğr. Gör. Aysun ALTAY |
| Learning Outcomes |
| 1 | The course provides the student with a general knowledge in accounting. | | 2 | The definition and the main concepts of accounting are known. | | 3 | The main accounts can be identified. | | 4 | The working of the active and passive accounts are discerned. | | 5 | Keeping active and passive accounts as well as their functions are known. | | 6 | Keeping active and accounts as well as their functions are known. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Collecting information on the operations that can be expressed in money in business, saving the detection accuracy, to be presented to contacts in a report of the results obtained classification and the information is analyzed and interpreted.. |
| Weekly Detailed Course Contents |
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| 1 |
General accounting, definition, development, scope | | | | 2 | Accounting theory, introduction to accounting book | | | | 3 | The concept of the balance sheet, equity concept
| | | | 4 | Balance sheet equation, numbered sample solution
| | | | 5 | Accounts Accounting and accounting concepts, functioning of accounts, documents | | | | 6 |
Accounting system, double-sided intra-period record entry and accounting operations | | | | 7 | The Business Entity (Active) concept | | | | 8 | Midterm Exam
| | | | 9 | Assets (Active) Accounting for current assets | | | | 10 |
Current assets, fixed assets and accounting | | | | 11 | Resources (passive) recognition | | | | 12 |
Short-term, long-term liabilities and the recognition of equity | | | | 13 | Accounting for income statement accounts | | | | 14 |
To recognize the cost calculation | | | | 15 | Recognition of account information | | | | 16 | Final | | |
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| Recommended or Required Reading |
| Prof. Orhan Sevilengül, General Accounting
Prof. Hüseyin Ali Kutlu, General Accounting |
| Planned Learning Activities and Teaching Methods |
| NONE |
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| 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 |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 30 | 30 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 5 | 5 | | LO2 | 5 | 5 | 5 | 5 | 5 | 5 | | LO3 | 5 | 5 | 5 | 5 | 5 | 5 | | LO4 | 5 | 5 | 5 | 5 | 5 | 5 | | LO5 | 5 | 5 | 5 | 5 | 5 | 5 | | LO6 | 5 | 5 | 5 | 5 | 5 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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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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