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
İSL1312018226	GENERAL ACCOUNTING-I	Compulsory	1	1	4

Level of Course Unit

First Cycle

Objectives of the Course

The aim of this course is to provide the students with knowledge related to accounting with its theoretical and practical aspects and to form a background for future accounting courses

Name of Lecturer(s)

Doç.Dr.Gönül YÜCE AKINCI

Learning Outcomes

1	Öğrenciler muhasebe kayıtlarının tutulması
2	Muhasebe raporlarının hazırlanması
3	Sözkonusu kayıt ve raporların analizinin yapılması
4	Sözkonusu kayıt ve raporların yorumlanabilmesi hususunda gerekli beceriyi kazanabilecektir.
5
6	Students shall gain the keeping accounting entities
7	Preparing accounting reports
8	Analysing records and reports and
9	Interpreting these records and reports knowledge and skills

Mode of Delivery

Evening Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

Course Contents

Accounting Information System, The Progress of Accounting, The Basic Concepts of Accounting and Generally Accepted Accounting Principles, Uniform Accounting Framework, Financial Statements, The Account Concept and Processing Rules of Accounts, The Accounting Books and Documents, The Accounting Process, The Opening Records, The Interim Accounting Transactions, The Records of Cash, Bank, Stock, Receivable, Preparing Balance Sheet and Income Statement.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The Concept of Business, The Concept of Accounting, The Historical Development of Accounting, Accounting Information System, The Functions of Accounting
2	The Basic Concepts of Accounting and Generally Accepted Accounting Principles, The Fundamental Equation of Accounting
3	The Fundamental Financial Statements: Balance Sheet and Income Statement
4	The Account Concept and Processing Rules of Accounts,
5	Application Study
6	Journal Entry, Trial balance, Auxiliary Accounts
7	Application Study
8	Midterm
9	Accounting Books and Documents, Accounting Process
10	Uniform Chart of Accounts: General Information, Primary Accounts in Uniform Chart of Accounts, Balance Sheet Accounts
11	Liquid assets
12	Marketable Securities
13	Application Study
14	Application Study
15	Trade Receivables
16	Final Exam

Recommended or Required Reading

General Accounting, 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)

None

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
LO2
LO3
LO4
LO5
LO6
LO7
LO8
LO9

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