| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 180400503100 | GENERAL ACCOUNTING | Compulsory | 2 | 3 | 5 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Teaching accounting at basic level. |
| Name of Lecturer(s) |
| Dr.Öğr.Üyesi Leyla AKGÜN |
| Learning Outcomes |
| 1 | 1 The course provides student with a general knowledge in accounting. | | 2 | 2 Definition and main concepts of accounting are aimed to be known | | 3 | 3 Main accounts can be identified. | | 4 | 4 The working of the active and passive accounts are discerned | | 5 | 5 Balance Sheet, knows how it is organized and functions of the financial statements such as income statements. | | 6 | 6 Registration of all the operations in the enterprise can be carried out. | | 7 | 7 Know the inventory and valuation concepts. | | 8 | 8 Understand the year-end transactions in accounting. | | 9 | 9 Makes the final valuation of assets and liabilities. | | 10 | 10 General temporary balance, balance and precise knows the general removal of inventory. | | 11 | 11 Makes Monograph applications. | | 12 | 12 Know how it is organized and functions of the financial statements. |
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| 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 |
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| 1 | 1.General accounting, definition, development, scope,Accounting theory, introduction to accounting book
| | | | 2 | 2.The concept of the balance sheet, equity concept,Balance sheet equation, numbered sample solution | | | | 3 | 3.Accounts Accounting and accounting concepts, functioning of accounts, documents,Accounting system, double-sided intra-period record entry and accounting operations | | | | 4 | 4.The Business Entity (Active) concept,Assets (Active) Accounting for current assets | | | | 5 | 5.Current assets, fixed assets and accounting,Resources (passive) recognition | | | | 6 | 6.Short-term, long-term liabilities and the recognition of equity,Accounting for income statement accounts | | | | 7 | 7.To recognize the cost calculation,Recognition of account information | | | | 8 | 8. Midterm | | | | 9 | 9. Reasons for the year-end transactions in Accounting,Inventory and valuation | | | | 10 | 10.Inventory and valuation of the current assets,Inventory and valuation of fixed assets | | | | 11 | 11.Short-term inventory and valuation of liabilities,Long-term liabilities of the inventory of the inventory and valuation | | | | 12 | 12.Inventory and evaluation of the resource account, nventory and evaluation of expense account | | | | 13 | 13.The inventory and evaluation of cost accounts,The inventory and evaluation of income account | | | | 14 | 14.Preparation of the Balance Sheet and Income Table,The preparation of financial statements other | | | | 15 | 15 General Practice | | | | 16 | 16 Final | | |
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| Recommended or Required Reading |
| General Accounting, Prof. Dr. Orhan Sevilengül
General Accounting, Prof. Dr. Hüseyin Ali Kutlu |
| 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 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 5 | 3 | 15 |
| Individual Study for Mid term Examination | 1 | 40 | 40 |
| Individual Study for Final Examination | 1 | 50 | 50 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 3 | 4 | 5 | 4 | 3 | 3 | 4 | 3 | 4 | 4 | 2 | 4 | | LO2 | 3 | 3 | 5 | 3 | 4 | 5 | 5 | 5 | 3 | 4 | 2 | 4 | 3 | 4 | | LO3 | 3 | 3 | 4 | 4 | 2 | 3 | 5 | 5 | 3 | 3 | 4 | 4 | 2 | 2 | | LO4 | 4 | 4 | 4 | 4 | 3 | 5 | 3 | 3 | 4 | 5 | 2 | 4 | 3 | 5 | | LO5 | 4 | 3 | 3 | 3 | 2 | 5 | 5 | 4 | 4 | 4 | 4 | 3 | 3 | 2 | | LO6 | 3 | 3 | 2 | 4 | 4 | 4 | 3 | 3 | 2 | 4 | 4 | 4 | 5 | 2 | | LO7 | 3 | 2 | 3 | 2 | 4 | 5 | 2 | 2 | 4 | 4 | 3 | 2 | 3 | 3 | | LO8 | 4 | 3 | 3 | 2 | 4 | 5 | 2 | 3 | 4 | 4 | 4 | 2 | 5 | 3 | | LO9 | 4 | 4 | 2 | 4 | 5 | 2 | 3 | 3 | 4 | 3 | 4 | 2 | 3 | 4 | | LO10 | 2 | 4 | 3 | 3 | 3 | 3 | 4 | 2 | 5 | 5 | 3 | 3 | 3 | 4 | | LO11 | 3 | 4 | 4 | 3 | 5 | 5 | 3 | 3 | 3 | 4 | 4 | 3 | 4 | 5 | | LO12 | 5 | 4 | 3 | 3 | 4 | 2 | 3 | 2 | 4 | 4 | 3 | 3 | 3 | 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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