Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
182001604100GENERAL ACCOUNTINGCompulsory243
Level of Course Unit
Short Cycle
Objectives of the Course
The aim is to teach the basic concepts and principles of accounting and the accounting system recording to the students .
Name of Lecturer(s)
Öğr.Gör. Ayhan TOPAL
Learning Outcomes
1 Applying the principles and procedures of accounting.
2 Applying the principles and procedures of accounting.
3Posing the main and sub accounts.
4Posing the main and sub accounts.
5organizing the opening registration.
6organizing the opening registration.
7Regulating the opening and closing balance sheet.
8Regulating the opening and closing balance sheet.
9regulating general ledger.
10regulating general ledger.
11Regulating the trial balance
12Regulating the trial balance
13Saving current assets.
14Saving current assets.
15Saving fixed assets.
16Saving fixed assets.
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.JOURNAL (DAILY) BOOK 4.BASIC FINANCIAL STATEMENTS 5. GENERAL LEDGER 6. TRIAL BALANCE 7-CURRENT ASSETS 8-FIXED ASSETS"
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1The concept of accounting, basic accounting principles.
2Used books and documents in accounting, the profession of accountancy
3the concept of balance sheet and its regulation
4the concept of ınventory and the regulation of opening registration.
5the concept of accountability, accounting process
6the concept of trial balance, general and casual trial balance and certain trial balance
7Journal and ledger entries of cash and cash equivalents Journal and ledger entries of cash and cash equivalents
8Journal and ledger entries of cash and cash equivalents
9Journal and ledger entries of stocks and shares
10Journal and ledger entries of commercial and other credits.
11VAT application and accounting records.
12Journal and ledger entries of stocks
13registration methods related to commercial goods, inventory valuation methods.
14Journal and ledger entries of other current assets.
Recommended or Required Reading
"Prof. Dr. Orhan SEVİLENGÜL, General Accounting Gazi establishment Prof. Dr. Durmuş ACAR, General Accounting, Detay establishment"
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
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14228
Self Study14228
Individual Study for Mid term Examination188
Individual Study for Final Examination11010
TOTAL WORKLOAD (hours)76
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* 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