Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
190400701106	FINANCIAL ACCOUNTING I	Compulsory	1	1	5

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

1	The course provides the student with a general knowledge in accounting.
2	The course provides the student with a general knowledge in accounting.
3	The definition and the main concepts of accounting are known.
4	The definition and the main concepts of accounting are known.
5	The main accounts can be identified.
6	The main accounts can be identified.
7	The working of the active and passive accounts are discerned.
8	The working of the active and passive accounts are discerned.
9	Keeping active and passive accounts as well as their functions are known.
10	Keeping active and passive accounts as well as their functions are known.
11	Registration of all the operations in the enterprise can be carried out.
12	Registration 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

Week	Theoretical	Practice	Laboratory
1	General accounting, definition, development, scope
2	Accounting theory, introduction to accounting book
3	The concept of the balance sheet, equity concept
4	Balance sheet equation, numbered sample solution
5	Accounts Accounting and accounting concepts, functioning of accounts, documents
6	Accounting system, double-sided intra-period record entry and accounting operations
7	The Business Entity (Active) concept
8	Midterm Exam
9	Assets (Active) Accounting for current assets
10	Current assets, fixed assets and accounting
11	Resources (passive) recognition
12	Short-term, long-term liabilities and the recognition of equity
13	Accounting for income statement accounts
14	To recognize the cost calculation
15	Recognition of account information
16	Final

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 Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
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

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	14	3	42
Individual Study for Mid term Examination	1	40	40
Individual Study for Final Examination	1	60	60
TOTAL WORKLOAD (hours)			145

Contribution of Learning Outcomes to Programme Outcomes

	PO 1
LO1	5
LO2	4
LO3	5
LO4	4
LO5	5
LO6	4
LO7
LO8
LO9
LO10
LO11
LO12

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High