Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 9900001029 | INTRODUCTION TO ACCOUNTING | Compulsory | 1 | 1 | 4 |
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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.
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Name of Lecturer(s) |
Öğr.Gör. Turgay ŞAŞMAZ |
Learning Outcomes |
1 | "1-Student can apply Accounting principles and procedures. " | 2 | "2-Student can create main and sub-accounts. " | 3 | "3-Student can regulate opening records. " | 4 | "4-Student can regulate the opening and closing balance sheet. " | 5 | 5-Student can regulate general ledger. | 6 | 6-Student can regulate work sheet. | 7 | "7- Current assets will be saved. " | 8 | 8-Non-current assets will be saved. |
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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"
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Weekly Detailed Course Contents |
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1 | "The concept of accounting, basic accounting principles
"
| | | 2 | " Accounting books, documents and the profession of accountancy.
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| | | 3 | The concept and the regulation of the balance sheet. | | | 4 | "The concept of Inventory and regulation of opening the registration
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| | | 5 | "The concept of accountability, Accounting process
"
| | | 6 | "The concept of trial balance, general and final trial balance
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| | | 7 | "Daily wages and general ledger registration of liquid assets.
"
| | | 8 | Daily wages and general ledger registration of liquid assets.
| | | 9 | Daily wages and general ledger registration of securities.
| | | 10 | Daily wages and general ledger registration of Trade and other receivables
| | | 11 | "VAT application and accounting records
"
| | | 12 | Daily wages and general ledger registration od stocks. | | | 13 | "Commercial registration methods related to the goods, inventory valuation methods
"
| | | 14 | Daily wages and general ledger registration of other liquid assests.
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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 | 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 | | | | | 1 | | | | | | | | | | LO2 | | | | | 2 | | | | | | | | | | LO3 | | | | | 1 | | | | | | | | | | LO4 | | | | | 1 | | | | | | | | | | LO5 | | | | | 2 | | | | | | | | | | LO6 | | | | | 2 | | | | | | | | | | LO7 | | | | | 3 | | | | | | | | | | LO8 | | | | | 1 | | | | | | | | | |
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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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