| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MVP1012014774 | GENERAL ACCOUNTİNG-I | Compulsory | 1 | 1 | 5 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| The aim of the course is
• that the student can do banking operations and makes accounting registrations
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| Name of Lecturer(s) |
| Öğr. Gör. Serkan KUL |
| Learning Outcomes |
| 1 | Creating account plan | | 2 | Making up a balance sheet | | 3 | Preparing ledger and trial balance | | 4 | Registering asset accounts |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| • Creating account plan
• Making up a balance sheet
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| Weekly Detailed Course Contents |
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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 | Midterm 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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| Recommended or Required Reading |
| S.Yusuf; 2010, Muhasebe-1, CeleplerMatbaacılık, Trabzon |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 3 | 3 |
| Final Examination | 1 | 3 | 3 |
| Attending Lectures | 14 | 4 | 56 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 4 | 3 | 12 |
| Individual Study for Final Examination | 4 | 3 | 12 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | | | | | | | | | | 5 | | | | | | | | 5 | | | | | | | | | | | | | | | | | | LO2 | 5 | | | | | | | | | | 5 | | | | | | | | 5 | | | | | | | | | | | | | | | | | | LO3 | 5 | | | | | | | | | | 5 | | | | | | | | 5 | | | | | | | | | | | | | | | | | | LO4 | 5 | | | | | | | | | | 5 | | | | | | | | 5 | | | | | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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