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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	3	3	3	5

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	-