Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
SHU111 General Accounting 927001 1 1 4
Level of Course Unit
First Cycle
Objectives of the Course
The purpose of accounting, concepts, explaining the financial statements and financial information systems
Name of Lecturer(s)
Yrd. Doç. Dr. Ahmet Zeki DEMİR
Learning Outcomes
  1. Students can understand all the steps of accounting process.
  2. Students can understand how to create Balance Sheet and Income Statements
Mode of Delivery
Formal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Recommended or Required Reading
Any General Accounting textbooks
Planned Learning Activities and Teaching Methods
Language of Instruction
Turkish
Work Placement(s)
None
Course Contents
To introduce the basic concepts of the theoretical framework of accounting
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.The definition of accountingHistorical development
2.Accounting theory
3.Definition and Objectives of Financial Statements
4.Assumptions in Preparation of Financial StatementsFeatures of Financial Statements
5.Balance Sheet
6.Balance Sheet
7.Income Statement
8.Mid-term
9.The definition of account and characteristics
10.Operation of the accountChart of accounts
11.Accounting processAccounting information flow
12.Accounting books
13.Trial Balance
14.Overwiev
15.
16.
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight (%)
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight (%)
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Workload Calculation
ActivitiesQuantityTime(hours)Total Workload(hours)
Midterm Examination11010
Final Examination11010
Attending Lectures14342
Practice188
Tutorial11515
Individual Study for Mid term Examination11515
SUM100