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
GMS31112021341	General Accounting	Elective	3	5	4

Level of Course Unit

First Cycle

Objectives of the Course

The aim of the course is • to teach general accounting principles • to equip students with the knowledge and skills of THP • to develop the ability of the students to understand commercial events • to give students the opportunity to learn accounting • to enable students develop commercial transaction implementation skills • to allow students become proficient in balance sheet accounts • to give the students basic information about evaluations • to provide the basic knowledge about tax laws • to introduce the students with general accounting sandards

Name of Lecturer(s)

Öğr.Gör.Engin YURDASEVER

Learning Outcomes

1	To learn the producers of accounting records, books and documents.
2	To learn the principles of balance sheet and revenue tables.
3	To open and close account.
4	To learn how to do current and fixed asset accounts.
5	To learn how to do short and long term foreign resources and equity accounts

Mode of Delivery

Formal Education

Prerequisites and co-requisities

Yok

Recommended Optional Programme Components

Week 1 Definition, aim and scope of accounting 1 Week 2 Basic concepts of accounting and its principles 1 Week 3 Main and contributive financial statements and their definitions 1 Week 4 The concept of account and working of accounts 1 Week 5 Uniform chart of account and definition of accounts 1 Week 6 Accounting process 1 Week 7 Commercial files used in accounting and definitions 1 Week 8 Midterm exam Week 9 In-period accounting transactions of asset accounts 1 Week 10 In- period accounting transactions of liability accounts 1 Week 11 Accounts of income statements and process 1 Week 12 Definition of cost accounts and process 1 Week 13 General temporary trial balance 1 Week 14 General temporary trial balance 1 Week 15 Monographies on general accounting process 1 Week 16 Final Exam

Course Contents

• Balance sheet accounts • Accounting principles • Evaluations • Trial balance

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The description, functions and classifications of accountancy
2	The sides related to accountancy, accountant occupation, accountant records
3	Accountancy dorms and documents
4	Balance sheet, income chart, account concept
5	The working principles of balance sheet and income charts
6	The principles of balance sheet and income charts. The main concepts of accountancy
7	Flow process of accountancy and application
8	Mid term exam
9	Active and passive accounts with income chart application
10	Working of ready assets accounts
11	Transferable assets, Commercial credits, commercial debts, the working of commercial debts account
12	Commercial credits (stable), other credits, financial stable assets
13	Financial stable assets, non-financial stable assets
14	Final exam
15
16

Recommended or Required Reading

Ders Notları

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)

Yok

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	4	56
Problem Solving	6	2	12
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
TOTAL WORKLOAD (hours)			121

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6
LO1	5	5	5	5	5	5
LO2	5	5	5	5	5	5
LO3	5	5	5	5	5
LO4	5	5	5	5	5	5
LO5	5	5	5	5	5	5

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