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
MVUP13120109220	GENERAL ACCOUNTING-I	Compulsory	1	1	4

Level of Course Unit

Short Cycle

Objectives of the Course

The aim of this course is to acquaint the students with basic accounting concepts, recording methods, basic financial statements, and to familiarize them with the importance of accounting in their daily lives.

Name of Lecturer(s)

Öğr.Gör.Engin YURDASEVER

Learning Outcomes

1	The students who succeeded in this course define the purpose and functions of accounting, and the accounting profession.
2	The students who succeeded in this course describe basic accounting concepts and ledger and documents used in accounting.
3	The students who succeeded in this course describe works made during a accounting period.
4	The students who succeeded in this course define the uniform account of Ministry of Finance and uniform accounts chart.
5	The students who succeeded in this course define the buying and selling transactions of commercial goods and record those under the uniform account of ministry of finance.

Mode of Delivery

Evening Education

Prerequisites and co-requisities

Recommended Optional Programme Components

Course Contents

This course aims to set the fundamental basis for the future accounting courses by covering topics such as: basic accounting concepts, general accepted accounting principles, importance of accounting information for the stakeholders, accounting profession law, basic financial statements, accounting equation, double entry systems, recording methods and accounting cycle.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Definition and importance of accounting, accounting functions
2	Types of accounting, accounting information users, basic concepts of accounting, accounting profession
3	Accounting equation, the impacts of business events on accounting equation, the calculation of profit or loss for the period, basic financial statements
4	Account concept, recording methods, classification of accounts.
5	Documents and ledgers used in accounting
6	Douple entry bookkeeping and accounting cycle
7	Examples with the Accounting Cycle
8	Midterm exam
9	Examples with the Accounting Cycle
10	Examples with the Accounting Cycle
11	Turkish Uniform Accounting System and Uniform Accounts Chart
12	Valuation methods of inventory and methods of keeping track of inventory
13	Accounting for value added tax, accounting of buying and selling transactions of merchandising inventories : Periodic inventory method
14	Accounting of buying and selling transactions of merchandising inventories: perpetual inventory method
15	Examples with accounting of buying and selling transactions of merchandising inventories
16	Final Exam

Recommended or Required Reading

Course Notes

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)

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	4	56
Problem Solving	5	2	10
Individual Study for Homework Problems	5	2	10
Individual Study for Mid term Examination	5	5	25
Individual Study for Final Examination	4	4	16
TOTAL WORKLOAD (hours)			119

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
LO1	2	2	1	2	2	2	1	1	1	2	2	2	3	2	1
LO2	2	2	3	2	2	1	3	2	3	2	2	2	3	1	2
LO3	1	1	3	2	3	3	3	2	2	1	2	2	1	3	1
LO4	2	2	1	3	2	2	1	4	2	3	3	2	2	2	2
LO5	5	5	2	2	4	3	2	1	3	2	3	2	3	3	2

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