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Ders Öğretim Planı| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | YRL1052018848 | GENEL MUHASEBE | Zorunlu | 1 | 1 | 4 |
| | Dersin Seviyesi | | Ön Lisans | | Dersin Amacı | | 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. | | Dersi Veren Öğretim Görevlisi/Görevlileri | | Öğr. Gör. Harun Çam | | Öğrenme Çıktıları | | 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 |
| | Öğrenim Türü | | Evening Education | | Dersin Ön Koşulu Olan Dersler | | None | | Ders İçin Önerilen Diğer Hususlar | | None | | Dersin İçeriği | | 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 .
| | Haftalık Ayrıntılı Ders İçeriği | |
| 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 | | |
| | Ders Kitabı / Malzemesi / Önerilen Kaynaklar | | Lazol, İbrahim, 2012; Genel Muhasebe, Ekin yayınevi, Bursa
Sevilengül, Orhan. 1998 ; Genel Muhasebe, Gazi Kitabevi, Ankara
Feyiz,M. 2009 ; Genel Muhasebe, Murathan Yayınları, Trabzon | | 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 | | None |
| | İş Yükü Hesaplaması | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 1 | 1 | | Attending Lectures | 14 | 4 | 56 | | Individual Study for Homework Problems | 7 | 3 | 21 | | Individual Study for Mid term Examination | 7 | 3 | 21 | | Individual Study for Final Examination | 7 | 3 | 21 | |
| Program ve Öğrenme Çıktıları İlişkisi | | ÖÇ1 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | ÖÇ2 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | ÖÇ3 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | ÖÇ4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | ÖÇ5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
| | * 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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