BAYBURT University Information Package / Course Catalogue

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Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
OP209.1BGeneral accountingElective232
Level of Course Unit
Short Cycle
Objectives of the Course
With this course, it is aimed for the student to make bank transactions and accounting records.
Name of Lecturer(s)
Learning Outcomes
1Creates an account plan
2Arranges the balance sheet.
3Arranges the big notes and the balance sheet
4Registers Asset accounts
Mode of Delivery
Second Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Applying accounting procedures and principles Create the main and sub-accounts Edit an opening record Preparing the opening and closing balance sheet Organize large notes Edit a balance Record returning assets Register fixed assets
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Application of accounting principles and procedures
2To create the main and sub-accounts
3Editing boot record
4Editing boot record
5Editing opening and closing balance sheet
6Editing opening and closing balance sheet
7Organize a large note
8MIDTERM EXAM
9Organize a large note
10Arrange the balance
11Arrange the balance
12Recording revolving assets
13Recording revolving assets
14To save fixed assets
15To save fixed assets
Recommended or Required Reading
The textbook, books and other sources
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14228
Individual Study for Mid term Examination7214
Individual Study for Final Examination7214
TOTAL WORKLOAD (hours)59
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
PO
15
LO1111111131111111
LO2111111131111111
LO3111111131111111
LO4111111131111111
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High