| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING-I | ORT1189 | 1. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Lect. Hasan Hüseyin COŞKUN |
| Instructor(s) |
Hasan Hüseyin COŞKUN |
| Assistants | |
| Goals | This course is intended to do with the student's bank transactions and accounting records. |
| Course Content | To implement accounting principles and procedures, create the main and sub-accounts, edit boot record, regulate the opening and closing balance sheet, edit general ledger, arrange a trial balance, save assets and resources. |
| Learning Outcomes |
- Understanding importance of accounting in a business, both for another departments and bussiness management - Creating account plan - Balance Sheet edit - Learning active and passive accounts’, income table and cost accounts’ qualification, fragments, functioning and relations between them - Understanding how accounting process is working in a firm, understanding basic accounting and in this direction, comprehending connection of records and another accounting systems. - Trial balance and Great book edit - Asset accounts edit - Keeping any of business’ accounting records and/or if required, questioning these and revealing mistakes, correction the mistakes - Analyzing relation between current term accounting transactions and bussiness’ period end financial structure, and profit/loss. - Reading business’ financial structure from organized financial tables |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | To apply accounting procedures and principles | |
| 2. Week | Create home and sub-accounts | |
| 3. Week | Opening record edit | |
| 4. Week | Opening record edit | |
| 5. Week | Organize the opening and closing balance sheet | |
| 6. Week | Organize the opening and closing balance sheet | |
| 7. Week | Ledger edit | |
| 8. Week | Mid term exam | |
| 9. Week | Trial balance edit | |
| 10. Week | Current assets registration | |
| 11. Week | Current assets registration | |
| 12. Week | Long-term assets registration | |
| 13. Week | Long-term assets registration | |
| 14. Week | Long-term assets registration |
| Cemalcılar, Ö. 2007. Genel Muhasebe, Anadolu Üniversitesi, 6. Basım, Eskişehir; Soylu, K. 2009. Genel Muhasebe, Seçkin Yayıncılık, 2. Basım, Ankara. |
| General Accounting, İbrahim LAZOL, Ekin Bookstore, Bursa, 2004. |
| General Accounting, Orhan SEVİLENGÜL, Gazi Bookstore, Ankara, 2003. |
| General Acconting- Principles Practices, 12. Press, Yüksel Koç YALKIN, Turhan bookstore, Ankara, 2001. |
| General Accounting, Remzi ÖRTEN, Gazi University FEAS Publications, Ankara, 2003 |
| Lecturer Notes |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | DK9 | DK10 | Measurement Method |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PY11 | 4 | 4 | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 0 | - |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Hours | 12 | 4 | 48 |
| Preparation, After Class Study | 12 | 2 | 24 |
| Midterm 1 | 1 | 15 | 15 |
| Homework 1 | 1 | 15 | 15 |
| Final | 1 | 15 | 15 |
| Practice End-Of-Term | 1 | 14 | 14 |
| Total Workload | 131 | ||
| ECTS Credit of the Course | 5.0 | ||
