| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL1272013201 | GENERAL ACCOUNTING-I | Compulsory | 1 | 1 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| 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
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| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Züleyha YILMAZ |
| Learning Outcomes |
| 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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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| • Businesses are forced to keep the book.
• Business books
• Journal and general ledger
• The financial statement tables |
| Weekly Detailed Course Contents |
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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 | Monograph | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| Orhan SEVİLENGÜL, 2012, Genel Muhasebe, Gazi |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Makeup Examination | 1 | 2 | 2 |
| Attending Lectures | 3 | 14 | 42 |
| Self Study | 3 | 14 | 42 |
| Individual Study for Mid term Examination | 1 | 11 | 11 |
| Individual Study for Final Examination | 1 | 20 | 20 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 1 | 1 | 4 | 2 | 1 | | 3 | 2 | 5 | 2 | 4 | 5 | 2 | | | LO2 | 1 | 1 | 4 | 2 | 1 | | 3 | 2 | 5 | 2 | 4 | 5 | 2 | | | LO3 | 1 | 1 | 4 | 2 | 1 | | 3 | 2 | 5 | 2 | 4 | 5 | 2 | | | LO4 | 1 | 1 | 4 | 2 | 1 | | 3 | 2 | 5 | 2 | 4 | 5 | 2 | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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