| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 213300004108 | GENERAL ACCOUNTING | Elective | 2 | 4 | 5 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| "Basic concepts and principles of accounting, accounting recording system is intended to learn.
"
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| Name of Lecturer(s) |
| Öğr.Gör. Ayhan TOPAL |
| Learning Outcomes |
| 1 | Student can apply Accounting principles and procedures. | | 2 | Student can create main and sub-accounts. | | 3 | Student can regulate opening records. | | 4 | Student can regulate the opening and closing balance sheet. | | 5 | Student can regulate general ledger. | | 6 | Student can regulate work sheet. | | 7 | Current assets will be saved.. | | 8 | Non-current assets will be saved. |
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| 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
"
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| Weekly Detailed Course Contents |
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| 1 | "The concept of accounting, basic accounting principles
"
| | | | 2 | " Accounting books, documents and the profession of accountancy.
"
| | | | 3 | The concept and the regulation of the balance sheet.
| | | | 4 | "The concept of Inventory and regulation of opening the registration
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| | | | 5 | "The concept of accountability, Accounting process
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| | | | 6 | "The concept of trial balance, general and final trial balance
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| | | | 7 | "Daily wages and general ledger registration of liquid assets.
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| | | | 8 | Daily wages and general ledger registration of liquid assets.
| | | | 9 | Daily wages and general ledger registration of securities.
| | | | 10 | Daily wages and general ledger registration of Trade and other receivables
| | | | 11 | "VAT application and accounting records
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| | | | 12 | Daily wages and general ledger registration od stocks.
| | | | 13 | "Commercial registration methods related to the goods, inventory valuation methods
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| | | | 14 | Daily wages and general ledger registration of other liquid assests.
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| Recommended or Required Reading |
| """Prof. Dr. Orhan SEVİLENGÜL, Genel Muhasebe Gazi Kitabevi
Prof. Dr. Durmuş ACAR, Genel Muhasebe, Detay Yayıncılık""
"
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| 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 | 1 | 1 |
| Attending Lectures | 14 | 4 | 56 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 15 | 15 |
| Individual Study for Final Examination | 1 | 15 | 15 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | | | | | | | | | | | | | | | | LO2 | 4 | | | | | | | | | | | | | | | | LO3 | 3 | | | | | | | | | | | | | | | | LO4 | 3 | | | | | | | | | | | | | | | | LO5 | 3 | | | | | | | | | | | | | | | | LO6 | 4 | | | | | | | | | | | | | | | | LO7 | 4 | | | | | | | | | | | | | | | | LO8 | 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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