Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9900001029INTRODUCTION TO ACCOUNTINGCompulsory114
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. 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. "
55-Student can regulate general ledger.
66-Student can regulate work sheet.
7"7- Current assets will be saved. "
88-Non-current assets will be saved.
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
WeekTheoreticalPracticeLaboratory
1"The concept of accounting, basic accounting principles "
2" Accounting books, documents and the profession of accountancy. "
3The concept and the regulation of the balance sheet.
4"The concept of Inventory and regulation of opening the registration "
5"The concept of accountability, Accounting process "
6"The concept of trial balance, general and final trial balance "
7"Daily wages and general ledger registration of liquid assets. "
8Daily wages and general ledger registration of liquid assets.
9Daily wages and general ledger registration of securities.
10Daily wages and general ledger registration of Trade and other receivables
11"VAT application and accounting records "
12Daily wages and general ledger registration od stocks.
13"Commercial registration methods related to the goods, inventory valuation methods "
14Daily wages and general ledger registration of other liquid assests.
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
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 Lectures14456
Self Study14342
Individual Study for Mid term Examination188
Individual Study for Final Examination11010
TOTAL WORKLOAD (hours)118
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
LO1    1         
LO2    2         
LO3    1         
LO4    1         
LO5    2         
LO6    2         
LO7    3         
LO8    1         
* 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