| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190600403103 | GENERAL ACCOUNTING | Compulsory | 2 | 3 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of this course is to give general information about the theoretical and practical aspects of accounting. |
| Name of Lecturer(s) |
| Öğr. Gör. Aysun ALTAY |
| Learning Outcomes |
| 1 | Students will be able to keep accounting records,
Able to prepare accounting reports
Gain the necessary skills to interpret the said records and reports,
They will be able to manage every process of accounting transactions of the business. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
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| Recommended Optional Programme Components |
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| Course Contents |
| Accounting Information System, Historical Development of Accounting, Basic Concepts of Accounting and Generally Accepted Accounting Principles, Uniform Accounting Framework, Basic Financial Statements, Account Concept and Operation of Accounts, Books and Accounting Documents, Accounting Workflow, Opening Records, Periodic Accounting Transactions, Accounting for Liquid Assets, Securities and Trade Receivables |
| Weekly Detailed Course Contents |
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| 1 | Introduction to accounting | | | | 2 | The importance of accounting | | | | 3 | Historical development of accounting | | | | 4 | Relationship of accounting with computer | | | | 5 | Departments of accounting | | | | 6 | Basic concepts of accounting | | | | 7 | Balance sheet | | | | 8 | Midterm exam | | | | 9 | Uniform chart of accounts | | | | 10 | Account opening records | | | | 11 | Journal book | | | | 12 | Income statement | | | | 13 | Closing the accounts at the end of the period | | | | 14 | Final Exam | | |
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| Recommended or Required Reading |
| Lecture notes of the lecturer |
| 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 | | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 10 | 5 | 50 |
| Individual Study for Mid term Examination | 4 | 4 | 16 |
| Individual Study for Final Examination | 8 | 8 | 64 |
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| Contribution of Learning Outcomes to Programme Outcomes |
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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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