Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 192201101103 | GENERAL ACCOUNTING | Compulsory | 1 | 1 | 5 |
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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) |
Öğr.Gör. Mehmet POLAT |
Learning Outcomes |
1 | Student can apply Accounting principles and procedures. | 2 | Student can create main and sub-accounts. | 3 | Student can regulate opening records. | 4 | Student can regulate the opening and closing balance sheet. | 5 | Student can regulate general ledger. | 6 | Student can regulate work sheet. | 7 | Current assets will be save. | 8 | Non-current assets will be save. |
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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. DAILY WAGES (DAILY) BOOK
4. BASIC FINANCIAL STATEMENTS
5. GENERAL LEDGER
6. LIST
7- CURRENT ASSETS
8- FIXED ASSETS |
Weekly Detailed Course Contents |
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1 | The concept of accounting, basic accounting principles | X | | 2 | Accounting books, documents and the profession of accountancy. | X | | 3 | The concept and the regulation of the balance sheet. | X | | 4 | The concept of Inventory and regulation of opening the registration
| X | | 5 | The concept of accountability, Accounting process
| X | | 6 | The concept of trial balance, general and final trial balance
| X | | 7 | Daily wages and general ledger registration of liquid assets. | X | | 8 | Daily wages and general ledger registration of liquid assets. | X | | 9 | Daily wages and general ledger registration of securities. | X | | 10 | Daily wages and general ledger registration of Trade and other receivables | X | | 11 | VAT application and accounting records
| X | | 12 | Daily wages and general ledger registration od stocks. | X | | 13 | Commercial registration methods related to the goods, inventory valuation methods | X | | 14 | Daily wages and general ledger registration of other liquid assests. | X | |
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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 |
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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 | 1 | 1 |
Attending Lectures | 14 | 3 | 42 |
Self Study | 14 | 2 | 28 |
Individual Study for Mid term Examination | 1 | 10 | 10 |
Individual Study for Final Examination | 1 | 10 | 10 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | | | | | | | LO2 | | | | | | | LO3 | | | | | | | LO4 | | | | | | | LO5 | | | | | | | LO6 | | | | | | | LO7 | | | | | | | LO8 | | | | | | |
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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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