1	Course Title:	GENERAL ACCOUNTING
2	Course Code:	IIB4009
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	3
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. İBRAHİM LAZOL
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

21

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

25

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
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 LO1 0 0 0 0 0 3 0 3 0 0 0 LO2 0 0 0 0 0 3 0 3 0 0 0 LO3 0 0 0 0 0 0 0 3 0 0 0 LO4 0 0 0 0 0 0 0 3 0 0 0 LO5 0 0 0 0 0 0 0 3 0 0 0 LO6 0 0 0 0 0 4 0 3 0 0 0 LO7 0 0 0 0 0 0 0 3 0 0 0 LO8 0 0 0 0 0 3 0 3 0 0 0 LO9 0 0 0 0 0 3 0 3 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High