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
İSL1272013225	GENERAL ACCOUNTING-I	Compulsory	1	1	4

Level of Course Unit

First Cycle

Objectives of the Course

The aim of the course is • to enable students to identify general concepts of accounting, accounting process, book of accounts and financial statements

Name of Lecturer(s)

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

Mode of Delivery

Evening Education

Prerequisites and co-requisities

Recommended Optional Programme Components

Week 1 Fundamental terms and descriptions in accounting (enterprise, accounting, assets, obligations, equity, balance sheet equation). Week 2 Preperation and description of Balance Sheet and Income Statement Week 3 Concept of Account, recording rules and methods Week 4 Accounting for commercial goods movements according to continuous and periodic inventory methods Week 5 Description of books and documents in accounting Week 6 Tax and accounting operations Week 7 Explaining an accounting cycle of an enterprise by using an example Week 8 Mid-term Exam Week 9 Accounting for cash flows Week 10 Accounting for notes and receivables Week 11 Fixed asset transactions and depreciation Week 12 Accounting for procedures and financial debt Week 13 Accounting for wages and salaries Week 14 The examination of income statement accounts, account operations, balance sheet, and closing trial balance Week 15 Examples Week 16 Final Exam

Course Contents

• The definition of accounting • The basic concepts of accounting • Generally accepted accounting principles • Balance sheet, journal, ledger, trial balance overall transient • The description and history of Accounting, • Entry of account information to the company as documents and correct registering techniques • The application of the the compulsory Uniform System of Account

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
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

Recommended or Required Reading

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
Quiz	14	1	14
Attending Lectures	14	3	42
Self Study	14	3	42
Individual Study for Mid term Examination	1	10	10
Individual Study for Final Examination	1	10	10
TOTAL WORKLOAD (hours)			120

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
LO1		4						3
LO2		4						3
LO3		4						3
LO4		4						3

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