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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
LOY103 GENERAL ACCOUNTING 1 3 3 6

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 Reading Book – Lecture Note Generally Well Accepted Accounting Principles, Introduction to Accounting and Basic Concepts Lecture & Question and Answer
2 Reading Book – Lecture Note Accounting Concept and Operation Rules in Accounting and Work-flow in Accounting Lecture & Question and Answer & Practice
3 Reading Book – Lecture Note Books and Documents Used in Accounting, Operation Sequence in Accounting Lecture & Question and Answer & Discussion
4 Reading Book – Lecture Note & Preparing Homework Unified Accounting Plan, Active Accounts; Operations of Working Assets Accounts Lecture & Question and Answer & Practice & Problem Solving
5 Reading Book – Lecture Note & Preparing Homework Active Accounts; Purchase and Sale of Goods, Discount, Operations of Purchase Sale Return Accounts Lecture & Question and Answer & Practice & Problem Solving
6 Reading Book – Lecture Note & Preparing Homework Active Accounts; Real Assets Accounts Operation Lecture & Question and Answer & Practice & Problem Solving
7 Reading Book – Lecture Note & Preparing Homework Passive Accounts: Operations of Short Term and Long-Term Accounts Lecture & Question and Answer & Practice & Problem Solving
8 - MID-TERM EXAM -
9 Reading Book – Lecture Note & Preparing Homework Passive Accounts: Equity Accounts Monography solution Lecture & Question and Answer & Practice & Problem Solving
10 Reading Book – Lecture Note Operation of Cost Accounts Monography solution Lecture & Question and Answer & Practice & Problem Solving
11 Reading Book – Lecture Note & Preparing Homework Operation of Income Table Accounts Monography solution Lecture & Question and Answer & Practice & Problem Solving
12 Reading Book – Lecture Note & Preparing Homework Regulation in General Trial Balance, Period-End Accounting Transactions Monography solution Lecture & Question and Answer & Practice & Problem Solving
13 Reading Book – Lecture Note & Preparing Homework Cost Accounts and Closing Records Monography solution Lecture & Question and Answer & Practice & Problem Solving
14 Reading Book – Lecture Note & Preparing Homework Income Table Regulation Monography solution Lecture & Question and Answer & Practice
15 Reading Book – Lecture Note & Preparing Homework Adjusted Trial Balance and Balance Sheet Regulation Monography solution Lecture & Question and Answer & Practice
16 - FINAL EXAM -
17 - FINAL EXAM -