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
İSL1322018206	GENERAL ACCOUNTING-II	Compulsory	1	2	4

Level of Course Unit

First Cycle

Objectives of the Course

The purpose of this course, the Generally Accepted Accounting Principles and basic concepts of accounting policies in accordance with accounting theory and practice is to give basic information about.The main purpose of this will be given in future periods in accordance with accounting courses are aimed to build the infrastructure for. At the end of the course students, a business saving financial events that may occur during a period in the entity's balance sheet, the income statement as the financial statements are expected to come to the point that edit.

Name of Lecturer(s)

Doç. Dr. Gönül YÜCE AKINCI

Learning Outcomes

1	Able to do ning of the period, period and year-end accounting processes, which makes the company's year-end and able to analyzes the relationship between financial structure of these transactions and profit / loss
2	Able to determine the appropriate accounts in Uniform Chart of Accounts and able to make any financial event or a record of the transaction
3	Able to regulate any entity's balance sheet and income statement

Mode of Delivery

Formal Education

Prerequisites and co-requisities

Recommended Optional Programme Components

Course Contents

End of period transactions of cash and cash equivalents group, End of period transactions of securities group accounts, End of period transactions of accounts receivable group accounts, End of period transactions of inventories group accounts, End of period transactions of tangible assets group accounts: Depreciation applications, End of period transactions of financial liabilities group accounts, End of period transactions of trade payables group accounts, End of period transactions of shareholders' equity accounts, Balance sheet arrangement, Revenue table arrangement, Monograph solution

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Deposits and Advances in Accounting and Accounting Procedures
2	Deposits and Advances in Accounting and Accounting Procedures
3	Payroll preparation and Accounting
4	Payroll preparation and Accounting
5	Fixed Assets and Accounting
6	Fixed Assets and Accounting
7	Practice
8	Midterm Exam
9	Operation of Income-Expense Account
10	Operation of Income-Expense Account
11	Operation of Cost Projection Account
12	Operation of Cost Projection Account
13	Adjustment of Incorrect Accounting records
14	Practice
15	General Practice

Recommended or Required Reading

Genel Muhasebe, Tolga UYSAL ve Mehmet ŞENLİK, Seçkin Yayınevi, 2015.

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)
Quiz	2	2	4
Attending Lectures	10	1	10
Problem Solving	10	2	20
Question-Answer	10	1	10
Case Study	5	3	15
Self Study	5	7	35
Individual Study for Homework Problems	5	4	20
Individual Study for Mid term Examination	1	8	8
Individual Study for Final Examination	1	8	8
TOTAL WORKLOAD (hours)			130

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	4	4	5	4		5
LO2	4	5	5	4			4	4	4
LO3	4	4	4		4	4	4			4

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