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GENERAL ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
IBY103 GENERAL ACCOUNTING 1 3 3 7

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 - Generally Accepted Accounting Principles, Accounting, Introduction and Basic Concepts Lecture, Question-Answer, Demonstration
2 Reading book – course notes Accounting concepts and operation of accounts in accounting rules and Workflow Lecture, Question-Answer, Demonstration
3 Reading book – course notes Books and documents used in accounting, Accounting Process Order Lecture, Question-Answer, Demonstration
4 Reading book – course notes, assignment preparation Uniform accounting plan, assets account; operation of working assets accounts Lecture, Question-Answer, Demonstration
5 Reading book – course notes, assignment preparation Active accounts, buying and selling of goods, discount, buying and selling account the functioning of return Lecture, Question-Answer, Demonstration
6 Reading book – course notes, assignment preparation Active accounts, fixed assets account of the functioning of Lecture, Question-Answer, Demonstration
7 Reading book – course notes, assignment preparation Liability accounts: operation of long and short term accounts Lecture, Question-Answer, Demonstration
8 - MID-TERM EXAM -
9 Reading book – course notes, assignment preparation Liability accounts: equity accounts Lecture, Question-Answer, Demonstration
10 Reading book – course notes, assignment preparation Operation of cost accounts Lecture, Question-Answer, Demonstration
11 Reading book – course notes, assignment preparation Income Statement functioning Lecture, Question-Answer, Demonstration
12 Reading book – course notes, assignment preparation Regulation of general trial balance, term-end issues Lecture, Question-Answer, Demonstration
13 Reading book – course notes, assignment preparation Cost accounts and closing entries Lecture, Question-Answer, Demonstration
14 Reading book – course notes, assignment preparation Income Statement Editing Lecture, Question-Answer, Demonstration
15 Reading book – course notes, assignment preparation Regulation of adjusted trial balance and balance-sheet Lecture, Question-Answer, Demonstration
16 - FINAL EXAM -
17 - FINAL EXAM -