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
150400305106	COMPUTERIZED ACCOUNTING	Elective	3	5	4

Level of Course Unit

First Cycle

Objectives of the Course

To express the accounting information in an applicable way in computer environment with the help of package programmes.

Name of Lecturer(s)

Dr. Öğr. Üyesi Leyla AKGÜN

Learning Outcomes

1	To be able to classify the accounting package programmes
2	To be able to arrange journal voucher
3	To be able to lay-out trial balances in electronical environments
4	To be able to lay-out financial statements in electronical environments
5	To be able to lay-out legal documentaries, books and forms in electronical environments

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Accounting records on commercial package programmes, arranging balance temporarily and permanently,subjects related with arranging the balance sheet and the income table,furthermore indicating programmes and processes including required information and papers about latest developments and the conditions of the day.Understand The basic concepts related to accounting (balance sheet, accounts, account plan, etc.). And used in the major accounting documents.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Definition, concept and importance of computerized accounting; accounting information systems.
2	The accounting entry process, accounting entry, documentary and accounting books patterns in electronical environments.
3	The structure and mechanism of a / a few sample computer package programmes that will be chosen and accounting integration
4	Making the definitions of parameter such as starting the programme, company introduction, company formation, user's entrance, staff assignment to the interested units for first class companies, chart of accounts, current, inventory, fixed assets and etc.
5	Making the applications within the period for first class companies by means of journal voucher in computer environment.
6	Staff accounting integration, calculating the cost-of- living allowance, to make out the wage pay roll, to take out some kinds of documentaries and reports form the system.
7	Making the end of period activities for first class companies and laying out the financial statements in electronical environment.
8	Midterm exam
9	Arranging the declarations forms (Ba and Bs).
10	Arranging the declarations (Value Added Tax-VAT return etc).
11	Making the basic necessary definitions of parameter for second class companies and activities within the period in electronical environment.
12	Making the end of period activities for second class companies and taking out the accounting book and so on.
13	Application of book for self-employed.
14	Final

Recommended or Required Reading

Computerized Accounting Books A variety of licensed software packages. Web based financial consultancy program.

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
Self Study	5	3	15
Individual Study for Mid term Examination	1	20	20
Individual Study for Final Examination	1	30	30
TOTAL WORKLOAD (hours)			110

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14
LO1	3	3	3	4	4	4	4	3	4	3	3	4	4	4
LO2	4	4	4	4	4	4	4	4	3	3	3	3	3	3
LO3	4	3	4	4	4	4	5	4	5	4	4	4	3	3
LO4	4	4	4	3	4	4	4	4	4	5	5	4	4	3
LO5	4	4	4	3	4	4	4	4	3	3	3	4	4	4

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