Ordu 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
UMP1012013273	GENERAL ACCOUNTING - I	Compulsory	1	1	5

Level of Course Unit

Short Cycle

Objectives of the Course

The aim of the course is • to teach principles of the accounting • to teach process of the accounting • to develop the ability of the students to registration of the accounting

Name of Lecturer(s)

Öğretim Görevlisi Sezgin ÇANAKCİ

Learning Outcomes

1	Able to create the uniform plan of accounts
2	Able to regulate balance sheet
3	Able to regulate ledger and trial balance
4	Able to record asset accounts.

Mode of Delivery

Formal Education

Prerequisites and co-requisities

Yok

Recommended Optional Programme Components

Week 1 principles and procedures of accounting 1,1 Week 2 main and sub-accounts 1,1 Week 3 opening registration 1,1 Week 4 opening registration 1,1 Week 5 opening and closing balance sheet 1,1 Week 6 opening and closing balance sheet 1,1 Week 7 ledger. 1,1 Week 8 Midterm Exam 1,1 Week 9 ledger 1,1 Week 10 Trial Balance 1,1 Week 11 Trial Balance 1,1 Week 12 current assets 1,1 Week 13 current assets 1,1 Week 14 Fixed assets 1,1 Week 15 Fixed assets 1,1 Week 16 Final Exam 1,1

Course Contents

• Principles And Procedures Of Accounting • Main and sub-accounts. • Opening registration. • The opening and closing balance sheet. • Ledger. • Trial Balance. • Current Assets. • Fixed Assets.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Principles and procedures of accounting
2	Main and sub-accounts
3	Opening registration
4	Opening registration
5	Opening and closing balance sheet
6	Opening and closing balance sheet
7	Ledger
8	Midterm Exam
9	Ledger
10	Trial Balance
11	Trial Balance
12	Current assets
13	Current assets
14	Fixed assets
15	Fixed assets
16	Final Exam

Recommended or Required Reading

Tanış, V.Naci; 2011. Yüksekokullar İçin Genel Muhasebe kitabı 1.Baskı. Karahan Kitabevi. Adana

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

Yok

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	2	2
Final Examination	1	2	2
Quiz	1	2	2
Attending Lectures	14	4	56
Self Study	14	4	56
Individual Study for Mid term Examination	2	4	8
Individual Study for Final Examination	2	6	12
TOTAL WORKLOAD (hours)			138

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	PO 15	PO 16	PO 17
LO1			5	5	4				5
LO2			5	4	5				5
LO3			5	5	3				5
LO4			5	5	5				5

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