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Ders Öğretim Planı| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | İKY2132010785 | GENERAL ACCOUNTİNG | Zorunlu | 2 | 3 | 2 |
| | Dersin Seviyesi | | Ön Lisans | | Dersin Amacı | | Providing basic information about accounting and ensuring that basic information is used in enterprises | | Dersi Veren Öğretim Görevlisi/Görevlileri | | Öğr.Gör.ÖMER ÇAKIR | | Öğrenme Çıktıları | | 1 | learn content of general accounting | | 2 | arrange foundation and opening balance sheets | | 3 | transfer accounting records of increase and decrease in active (asset) accounts to day book | | 4 | transfer accounting records of increase and decrease in liability accounts to day book | | 5 | transfer accounts to general ledger |
| | Öğrenim Türü | | Evening Education | | Dersin Ön Koşulu Olan Dersler | | | Ders İçin Önerilen Diğer Hususlar | |
| | Dersin İçeriği | | Basic concepts of general accounting, basic financial statements, accounting process, operation of asset and liability accounts | | Haftalık Ayrıntılı Ders İçeriği | |
| 1 | Concept of enterprise, aims, functions, types, concepts of asset and equity, basic balance sheet equation, practice-oriented questions about assets and equity, concept of accounting, functions, types, parties of accounting, profession of accounting | | | | 2 | Basic financial statements, financial processes, effects of financial procedures on balance sheet, income statement, timing for preparing financial statements | | | | 3 | Concept of account, features, types, operation of accounts, recording documents in accounting and books, attestation of books, discipline of recording to books | | | | 4 | Accounting process, Uniform chart of accounts, Cash account, practice-oriented questions about received check account | | | | 5 | Bank account, accounts for check given and payment orders, stock share account, general practice on cash and cash equivalents (liquid assets) and securities | | | | 6 | Trade receivables (Account of receivables, account of bills receivable, account of deposits and guarantees given, account of doubtful trade receivables) and other receivables (account of receivables from shareholders, account of receivables from subsidiaries) | | | | 7 | Inventory recording methods (Periodic inventory method and continuous inventory method), examples on use of Account No. 153 for periodic and continuous inventory methods, Sale in periodic inventory method and examples on sale-related procedures | | | | 8 | General Repatation | | | | 9 | Midterm Exam | | | | 10 | Answering questions of first intermediate examination, sale in continuous inventory method and examples on sale-related procedures, account of advances given for purchase orders, account of work advances, account of advances paid to the personnel | | | | 11 | Fixed Assets (Financial Fixed Assets, Account of subsidiaries, account of associated partners, acquisition of tangible assets, selling out tangible assets), concept of amortization and recognition methods | | | | 12 | Renewal of fixed assets, intangible assets, General practice on operation of accounts with active character | | | | 13 | Liability Accounts (Bank Credits account, Suppliers Account, Account of bills payable, Account of deposits and guarantees received) | | | | 14 | Other liabilites (Account of payables to shareholders, Account of payables to personnel, Account of Purchase Order advances received) and equity capital | | | | 15 | Monograph | | | | 16 | FINAL EXAM | | |
| | Ders Kitabı / Malzemesi / Önerilen Kaynaklar | | Sürmen, Y. 2008; Muhasebe I, Akademi Kitapevi Yayınları, Trabzon
SEVİLENGÜL O,GENEL MUHASEBE, GAZİ KİTAPEVİ, ANKARA | | Planlanan Öğrenme Aktiviteleri ve Metodları | | | Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | |
| | İş Yükü Hesaplaması | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 1 | 1 | | Attending Lectures | 7 | 3 | 21 | | Self Study | 7 | 3 | 21 | | Individual Study for Mid term Examination | 2 | 4 | 8 | | Individual Study for Final Examination | 2 | 5 | 10 | |
| Program ve Öğrenme Çıktıları İlişkisi | | ÖÇ1 | 4 | 5 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | | 3 | 2 | 3 | 3 | | ÖÇ2 | 4 | 3 | 2 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | | 3 | 2 | 3 | 3 | | ÖÇ3 | 4 | 4 | 2 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | | 3 | 2 | 3 | 3 | | ÖÇ4 | 4 | 3 | 2 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | | 3 | 2 | 3 | 3 | | ÖÇ5 | 4 | 2 | 2 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | | 3 | 2 | 3 | 3 |
| | * 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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