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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190400305108 | ACCOUNTING ORGANIZATION | Elective | 3 | 5 | 4 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | The aim of this course is to develop students' knowledge about the establishment of an accounting system in a business. | | Name of Lecturer(s) | | Dr. Öğr. Üyesi Leyla AKGÜN | | Learning Outcomes | | 1 | Learning the basic concepts of management information system | | 2 | Learning the basic concepts and functioning of the accounting information system | | 3 | Understanding the role of accounting information system in business management | | 4 | Developing the knowledge regarding the establishment of an accounting system in an enterprise |
| | Mode of Delivery | | Daytime Class | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | Basic Concepts and Methods in Accounting, Objectives and Functions of Accounting, System, Data, Information, Business and Management Information Systems, Overview of Accounting Information System, Information Technologies and Accounting Information System, Overview of Business Processes, Relationship Between Accounting Information System and Business Processes, Accounting Information data and information flow in the system, recording and reporting processes, Development of the accounting information system, Control, security and ethics in the accounting information systems, Transaction Processes in the Accounting Information System, Design of the Accounting Information System, Accounting Information System Development Strategies, Accounting Documentation System, Chart of Accounts, Single The functioning of the regular accounting system, the Organization of the Accounting Profession and the Accounting Profession Law, Special Topics Concerning the Accounting Information System and Organization | | Weekly Detailed Course Contents | |
| 1 | Basic Concepts and Methods of Accounting, Purposes and Functions of Accounting | | | | 2 | Definition of System, Data and Information Concepts, Business and Management Information Systems | | | | 3 | Objectives and Role of Accounting Information System, Information Technologies and Accounting | | | | 4 | Business Process Overview, Accounting and Business Process Relationship | | | | 5 | Transaction Processes in Accounting Information System | | | | 6 | Developing the Accounting Information System | | | | 7 | Control, Security and Ethics in Accounting Information Systems | | | | 8 | Midterm exam | | | | 9 | Design of Accounting Information System | | | | 10 | Accounting Information System Development Strategies | | | | 11 | Documentation Scheme in Accounting, Chart of Accounts | | | | 12 | Operation of Uniform Accounting System | | | | 13 | Accounting Profession and Accounting Profession Law
| | | | 14 | Special Topics in Accounting Information System and Organization | | | | 15 | Final exam | | |
| | Recommended or Required Reading | | Fatih Coşkun Ertaş, Muhasebe Organizasyonu, Seçkin Yayıncılık, Ankara.
Ahmet Tokaç, İşletmelerde Muhasebe Organizasyonu ve Denetimi, Tunca Kitabevi, İstanbul.
İbrahim Lazol, Genel Muhasebe, Ekin Kitabevi, Bursa.
Gürbüz Gökçen, Genel Muhasebe, Beta Yayıncılık, İstanbul.
Fevzi Sürmeli, Muhasebe Bilgi Sistemi, Anadolu Üniversitesi Yayınları | | Planned Learning Activities and Teaching Methods | | | 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) | | None |
| | Workload Calculation | |
| 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 | 50 | 50 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 3 | 2 | 3 | 2 | 5 | 4 | 4 | 3 | 3 | 4 | 4 | 4 | 5 | | LO2 | 4 | 4 | 4 | 5 | 3 | 5 | 3 | 4 | 5 | 4 | 5 | 4 | 3 | 3 | | LO3 | 3 | 3 | 4 | 5 | 5 | 3 | 2 | 3 | 4 | 5 | 4 | 5 | 4 | 3 | | LO4 | 5 | 4 | 3 | 5 | 2 | 3 | 4 | 5 | 2 | 3 | 4 | 3 | 5 | 4 |
| | * 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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