| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | MUH1012010948 | GENERAL ACCOUNTING I | Zorunlu | 1 | 1 | 4 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| It is aimed with this lesson that the student can do banking operations and makes accounting registrations |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
| Öğr.Gör. Didem ÖZTÜRK ÇİFTCİ |
| Öğrenme Çıktıları |
| 1 | Creating account plan | | 2 | Making up a balance sheet and trial balance | | 3 | Registering asset accounts |
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| Öğrenim Türü |
| Evening Education |
| Dersin Ön Koşulu Olan Dersler |
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| Ders İçin Önerilen Diğer Hususlar |
| Week 1 Definition, aim and scope of accounting
Week 2 Basic concepts of accounting and its principles
Week 3 Main and contributive financial statements and their definitions
Week 4 The concept of account and working of accounts
Week 5 Uniform chart of account and definition of accounts
Week 6 Accounting process
Week 7 Commercial files used in accounting and definitions
Week 8 midterm exam
Week 9 In-period accounting transactions of asset accounts
Week 10 In- period accounting transactions of liability accounts
Week 11 Accounts of income statements and process
Week 12 Definition of cost accounts and process
Week 13 General temporary trial balance
Week 14 General temporary trial balance
Week 15 Monographies on general accounting process
Week 16 final exam
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| Dersin İçeriği |
| To prepare financial statements by making transactions of inventory and valuation at the end of the period |
| Haftalık Ayrıntılı Ders İçeriği |
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| 1 | Applying accounting procedures and principles | | | | 2 | Creating primary accounts and sub-accounts | | | | 3 | Preparing opening entry | | | | 4 | Preparing opening entry | | | | 5 | Preparing opening balance sheet and post-closing balance sheet | | | | 6 | Preparing opening balance sheet and post-closing balance sheet | | | | 7 | Preparing ledger | | | | 8 | Mid-term exam | | | | 9 | Preparing ledger | | | | 10 | Preparing trial balance | | | | 11 | Preparing trial balance | | | | 12 | Registering floating assets | | | | 13 | Registering floating assets | | | | 14 | Registering long SEMESTER assets | | | | 15 | Registering long SEMESTER assets | | | | 16 | Final Exam | | |
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| Prof.Dr. İbrahim LAZOL- Genel Muhasebe |
| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | |
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| İş Yükü Hesaplaması |
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| Midterm Examination | 1 | 2 | 2 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 4 | 56 |
| Project Preparation | 3 | 6 | 18 |
| Project Presentation | 3 | 2 | 6 |
| Individual Study for Mid term Examination | 1 | 12 | 12 |
| Individual Study for Final Examination | 1 | 24 | 24 |
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| Program ve Öğrenme Çıktıları İlişkisi |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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