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
YYP1232014838	GENERAL ACCOUNTİNG	Compulsory	1	1	3

Level of Course Unit

Short Cycle

Objectives of the Course

Accounting, production of goods and services, purchase and sale, indicating that all the activities of the enterprises, the monetary operations of the document to be saved, of the operations of financial nature, classification, and reporting of the event. The general objectives of the course of the Accounting balance sheet and the income statement, accounts, accounting registry tools, the basic concepts of accounting, generally accepted accounting principles, the process of accounting, the assets and liabilities belonging to the registration process, by using the final balance and regulate the basic financial statements.

Name of Lecturer(s)

Öğr. Gör. Harun Çam

Learning Outcomes

1	Accounting documents related to the basic concepts and be able to recognize ,
2	You can save documents to their carrying -term process ,
3	Trade goods movements and be able to apply the methods ,
4	To apply the rules of functioning of the double entry method ,
5	Balance sheet and income statement of the financial statements to edit

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Basic accounting concepts (balance sheet, income statement , accounting concepts , account planning , recording techniques, etc.) , single and double entry and accounting procedures used in certain documents , goods movements used in monitoring methods .

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	General information related to Accounting and historical development
2	Record-keeping systems, and the basic accounting concepts
3	Definition of Accounting , features and basic accounting equation
4	Of the Basic financial statements and Accounting plan
5	Double-sided method of recording and accounting process
6	Day book and ledger
7	Trial Balance , General Temporary Trial Balance, Inventory , definitive trial
8	Midterm Exam
9	Monograph
10	Perpetual inventory method
11	Periodic inventory system
12	KDV account the functioning of the
13	The functioning of cost accounting in Commercial enterprises
14	The functioning of cost accounting in Commercial enterprises
15	Monograph
16	Final Exam

Recommended or Required Reading

Lazol, İbrahim, 2012; Genel Muhasebe, Ekin yayınevi, Bursa Sevilengül, Orhan. 1998 ; Genel Muhasebe, Gazi Kitabevi, Ankara Feyiz,M. 2009 ; Genel Muhasebe, Murathan Yayınları, Trabzon

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)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	3	42
Individual Study for Homework Problems	7	3	21
Individual Study for Mid term Examination	7	2	14
Individual Study for Final Examination	7	3	21
TOTAL WORKLOAD (hours)			100

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	PO 18	PO 19	PO 20
LO1	3	3	3	3	3	4	4	3	4	3	4	4	4	4	4	4	3	3	3	3
LO2	3	3	3	3	3	4	4	3	4	3	4	4	4	4	4	4	3	3	3	3
LO3	3	3	3	3	3	4	4	3	4	3	4	4	4	4	4	4	3	3	3	3
LO4	3	3	3	3	3	4	4	3	4	3	4	4	4	4	4	4	3	3	3	3
LO5	3	3	3	3	3	4	4	3	4	3	4	4	4	4	4	4	3	3	3	3

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