| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | BSP1072023871 | GENERAL ACCOUNTING | Zorunlu | 1 | 1 | 5 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| The aim of the course is
• To learn the basic concepts of accounting
• To keep books according to the one-sided record
• To learn the basic equation of the properties of the balance sheet and off-balance
• To record double entry system of accounting operations for the period and general ledger journal |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
| Dr. Öğr. Üyesi Fatih AKBAŞ |
| Öğrenme Çıktıları |
| 1 | To have the knowledge and skills of accounting terms, concepts, and techniques | | 2 | Able to grasp elements of the conceptual framework in the light of current accounting system (accounting, accounting equation, etc.) | | 3 | Able to record in accordance with generally accepted accounting principles, using the double entry method of recording financial transactions | | 4 | Able to organize and interpret the balance sheet and income statement |
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| Öğrenim Türü |
| Formal Education |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
| - |
| Dersin İçeriği |
| • Businesses are forced to keep the book.
• Business books
• Journal and general ledger
• The financial statement tables |
| Haftalık Ayrıntılı Ders İçeriği |
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| 1 | The general concepts of accounting | | | | 2 | Business book entries | | | | 3 | The basic equation of balance sheet and off-balance | | | | 4 | The operation of the account and the account | | | | 5 | Current assets | | | | 6 | Current assets | | | | 7 | Current assets | | | | 8 | Midterm Exam | | | | 9 | Non-current assets | | | | 10 | Non-current assets | | | | 11 | Non-current assets | | | | 12 | Short-term liabilities | | | | 13 | Long-term liabilities | | | | 14 | Equity | | | | 15 | Final Exam | | |
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| Orhan SEVİLENGÜL, 2012, Genel Muhasebe, Gazi |
| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | | None |
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| İş Yükü Hesaplaması |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Makeup Examination | 1 | 2 | 2 |
| Attending Lectures | 3 | 18 | 54 |
| Self Study | 3 | 18 | 54 |
| Individual Study for Mid term Examination | 1 | 11 | 11 |
| Individual Study for Final Examination | 1 | 20 | 20 |
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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | 5 | 4 | 5 | 4 | 4 | 4 | 1 | 2 | 1 | 1 | 2 | 1 | 3 | 1 | 1 | 2 | | | ÖÇ2 | 5 | 4 | 5 | 2 | 3 | 3 | 3 | 3 | 4 | 4 | 1 | 2 | 2 | 2 | 3 | 1 | 1 | | ÖÇ3 | 5 | 4 | 5 | 1 | 2 | 2 | 3 | 2 | 2 | 2 | 3 | 2 | 3 | 2 | 2 | 1 | 1 | | ÖÇ4 | 5 | 4 | 3 | 3 | 4 | 4 | 3 | 4 | 1 | 1 | 2 | 3 | 3 | 3 | 2 | 2 | 2 |
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| * 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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