| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | MTP2162014648 | GENERAL ACCOUNTING | Seçmeli | 2 | 4 | 4 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| The aim of this course is to acquaint the students with basic accounting concepts, recording methods, basic financial statements, and to familiarize them with the importance of accounting in their daily lives. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
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| Öğrenme Çıktıları |
| 1 | Able to create the uniform plan of accounts. | | 2 | Able to regulate balance sheet. | | 3 | Able to regulate ledger and trial balance. | | 4 | Able to record asset accounts. |
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| Öğrenim Türü |
| Formal Education |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
| None |
| Dersin İçeriği |
| This course aims to set the fundamental basis for the future accounting courses by covering topics such as: basic accounting concepts, general accepted accounting principles, importance of accounting information for the stakeholders, accounting profession law, basic financial statements, accounting equation, double entry systems, recording methods and accounting cycle. |
| Haftalık Ayrıntılı Ders İçeriği |
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| 1 | Definition and importance of accounting, accounting functions | | | | 2 | Types of accounting, accounting information users, basic concepts of accounting, accounting profession | | | | 3 | Accounting equation, the impacts of business events on accounting equation, the calculation of profit or loss for the period, basic financial statements | | | | 4 | Account concept, recording methods, classification of accounts. | | | | 5 | Documents and ledgers used in accounting | | | | 6 | Douple entry bookkeeping and accounting cycle | | | | 7 | Examples with the Accounting Cycle | | | | 8 | Midterm exam | | | | 9 | Examples with the Accounting Cycle | | | | 10 | Examples with the Accounting Cycle | | | | 11 | Turkish Uniform Accounting System and Uniform Accounts Chart | | | | 12 | Valuation methods of inventory and methods of keeping track of inventory | | | | 13 | Accounting for value added tax, accounting of buying and selling transactions of merchandising inventories : Periodic inventory method | | | | 14 | Accounting of buying and selling transactions of merchandising inventories: perpetual inventory method | | | | 15 | Examples with accounting of buying and selling transactions of merchandising inventories | | | | 16 | Final Exam | | |
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
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| 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 | 1 | 1 |
| Attending Lectures | 14 | 4 | 56 |
| Problem Solving | 5 | 2 | 10 |
| Individual Study for Homework Problems | 5 | 2 | 10 |
| Individual Study for Mid term Examination | 5 | 5 | 25 |
| Individual Study for Final Examination | 4 | 4 | 16 |
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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | 3 | 1 | 3 | 3 | 2 | 2 | 2 | 2 | 3 | | ÖÇ2 | 3 | 1 | 3 | 3 | 1 | 2 | 3 | 3 | 3 | | ÖÇ3 | 3 | 1 | 3 | 3 | 1 | 1 | 3 | 2 | 3 | | ÖÇ4 | 3 | 1 | 3 | 3 | 2 | 1 | 2 | 3 | 3 |
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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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