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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	-