Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
190400101102GENERAL ACCOUNTING - ICompulsory115
Level of Course Unit
First Cycle
Objectives of the Course
To teach accounting at basic level.
Name of Lecturer(s)
Dr. Öğr. Üyesi Leyla AKGÜN
Learning Outcomes
1The course provides the student with a general knowledge in accounting.
2The definition and the main concepts of accounting are known.
3The main accounts can be identified.
4The working of the active and passive accounts are discerned.
5Keeping active and passive accounts as well as their functions are known.
6Registration of all the operations in the enterprise can be carried out.
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None.
Course Contents
Collecting information on the operations that can be expressed in money in business, saving the detection accuracy, to be presented to contacts in a report of the results obtained classification and the information is analyzed and interpreted..
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1 General accounting, definition, development, scope
2Accounting theory, introduction to accounting book
3The concept of the balance sheet, equity concept
4Balance sheet equation, numbered sample solution
5Accounts Accounting and accounting concepts, functioning of accounts, documents
6 Accounting system, double-sided intra-period record entry and accounting operations
7The Business Entity (Active) concept
8Midterm Exam
9Assets (Active) Accounting for current assets
10 Current assets, fixed assets and accounting
11Resources (passive) recognition
12 Short-term, long-term liabilities and the recognition of equity
13Accounting for income statement accounts
14 To recognize the cost calculation
15Recognition of account information
16Final
Recommended or Required Reading
Prof. Orhan Sevilengül, General Accounting Prof. Hüseyin Ali Kutlu, General Accounting
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 Examination122
Attending Lectures20360
Individual Study for Mid term Examination14040
Individual Study for Final Examination15050
TOTAL WORKLOAD (hours)153
Contribution of Learning Outcomes to Programme Outcomes
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17
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LO254545454533454545
LO334355353554534443
LO443454554343454345
LO554343434454344544
LO634353534334443533
* 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