| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 2104001100 | | Compulsory | 1 | 1 | 4 |
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| 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 .
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| Name of Lecturer(s) |
| Öğr.Gör. Ayhan TOPAL |
| Learning Outcomes |
| 1 | Applying the principles and procedures of accounting. | | 2 | Posing the main and sub accounts. | | 3 | organizing the opening registration. | | 4 | Regulating the opening and closing balance sheet. | | 5 | regulating general ledger. | | 6 | Regulating the trial balance | | 7 | Saving current assets. | | 8 | Saving fixed assets. |
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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.JOURNAL (DAILY) BOOK
4.BASIC FINANCIAL STATEMENTS
5. GENERAL LEDGER
6. TRIAL BALANCE
7-CURRENT ASSETS
8-FIXED ASSETS"
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| Weekly Detailed Course Contents |
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| 1 | The concept of accounting, basic accounting principles.
| | | | 2 | Used books and documents in accounting, the profession of accountancy
| | | | 3 | the concept of balance sheet and its regulation
| | | | 4 | the concept of ınventory and the regulation of opening registration.
| | | | 5 | the concept of accountability, accounting process
| | | | 6 | the concept of trial balance, general and casual trial balance and certain trial balance
| | | | 7 | Journal and ledger entries of cash and cash equivalents
Journal and ledger entries of cash and cash equivalents
| | | | 8 | Journal and ledger entries of cash and cash equivalents
| | | | 9 | Journal and ledger entries of stocks and shares
| | | | 10 | Journal and ledger entries of commercial and other credits.
| | | | 11 | VAT application and accounting records.
| | | | 12 | Journal and ledger entries of stocks
| | | | 13 | registration methods related to commercial goods, inventory valuation methods.
| | | | 14 | Journal and ledger entries of other current assets.
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| Recommended or Required Reading |
| "Prof. Dr. Orhan SEVİLENGÜL, General Accounting Gazi establishment
Prof. Dr. Durmuş ACAR, General Accounting, Detay establishment"
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| 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 | 4 | 56 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 8 | 8 |
| Individual Study for Final Examination | 1 | 10 | 10 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | 4 | | | | | | | | | | | | | | | | | | LO2 | | 4 | | | | | | | | | | | | | | | | | | LO3 | | 4 | | | | | | | | | | | | | | | | | | LO4 | | 4 | | | | | | | | | | | | | | | | | | LO5 | | 5 | | | | | | | | | | | | | | | | | | LO6 | | 4 | | | | | | | | | | | | | | | | | | LO7 | | 5 | | | | | | | | | | | | | | | | | | LO8 | | 4 | | | | | | | | | | | | | | | | |
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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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