1	Course Title:	GENERAL ACCOUNTING
2	Course Code:	IIB4009
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	2
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	--
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. ADEM ÇABUK
16	Course Lecturers:	Prof. Dr. Halis ERTÜRK Doç. Dr. Aylin POROY ARSOY Doç. Dr. Melek EKER Öğr. Gör. Dr. Şükrü DOKUR
17	Contactinformation of the Course Coordinator:	lazol@uludag.edu.tr 0 224 294 10 43 Uludağ Üniversitesi İİBF. İşletme Bölümü Görükle/Bursa
18	Website:
19	Objective of the Course:	Developing students to report and monitor the financial informations based on the basic accounting principles and applications.
20	Contribution of the Course to Professional Development

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Learning Outcomes:

1 Understand the basic accounting concepts and technical structure of accounting; 2 Understand the accounting process and the importance of accounting books and documents; 3 Learn the Uniform Accounting System’s structure, codification system and extend; 4 Understand the balance sheet accounts; 5 Understand the income statement accounts; 6 Attain basic knowledge on financial regulations; 7 Prepare basic financial statements; 8 Produce financial information by gain accounting logic; 9 Understand the importance of accounting informations for business;

22	Course Content:

Week	Theoretical	Practical
1	Inroduction to Accounting: Definition, Function, Types of Accounting
2	Generally Accepted Accounting Principles and Basic Accounting Equation
3	Basic Financial Statements
4	Accounting Books and Documents
5	Accounts, Journal Entry and Final Entry and Trial Balance
6	Accounting Process and an Application
7	Balance Sheet Accounts: Liquid Assets (Midterm)
8	Balance Sheet Accounts: Trade and Other Receivables
9	Balance Sheet Accounts: Stocks and Value Added Tax
10	Balance Sheet Accounts: Fixed Assets and Depreciation
11	Balance Sheet Accounts: Liabilities
12	Balance Sheet Accounts: Shareholders Equity
13	Income – Expense and Reflective Accounts
14	Applications In Term-End Accounting

23	Textbooks, References and/or Other Materials:	LAZOL İbrahim, Genel Muhasebe, Ekin Kitabevi, Bursa, 2011. GÜCENME GENÇOĞLU Ümit, Genel Muhasebe, Alfa Aktüel, Bursa, 2010. DOKUR Şükrü – KAYGUSUZ Sait, Finansal Muhasebe, Bursa, 2009. KOTAR Erhan- DOKUR Şükrü, İşletmelerin Mali İşlemleri ve Muhasebesi, Bursa, 2002.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	2	28
Practicals/Labs	0	0	0
Self Study and Preparation	14	2	28
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	15	15
Others	0	0	0
Final Exams	1	25	25
Total WorkLoad			96
Total workload/ 30 hr			3,2
ECTS Credit of the Course			3

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High