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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BAS 115GENERAL ACCOUNTING - I3 + 01st Semester5

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Students learn basic accounting concepts and accounting systems to record
Course Content Accounting of the nature, scope Basic accounting equation The nature and types of balance sheet Types of income Account the qualifications and registration methods Monitoring of transactions in the accounts Accounting flow chart Goods account, the constant values.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Basic theoretical and practical knowledge and skills gained in the field of Accounting
2Businesses that are required for in the accounting data definition, capable of effectively collecting and to save
3Unforeseen situations and identify problems in accounting gained the ability to search for a solution
4The efficient execution of public and private sector activities and transactions in accounting for financial and numerical control will have the necessary qualifications
5Students practice memorizing things to get rid of the accounting information is converted to the theoretical

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0014  3   4      
LO 0024  2          
LO 003       3      
LO 0044 3           
LO 005       4      
Sub Total12 35   11      
Contribution20110002000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14342
Mid-terms166
Final examination188
Internet Searching/ Library Study8432
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1ÖZGÜR DURMUŞ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BAS 115 GENERAL ACCOUNTING - I 3 + 0 1 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer ÖZGÜR DURMUŞ odurmus@pau.edu.tr ÇMYO A0004 %70
Goals Students learn basic accounting concepts and accounting systems to record
Content Accounting of the nature, scope Basic accounting equation The nature and types of balance sheet Types of income Account the qualifications and registration methods Monitoring of transactions in the accounts Accounting flow chart Goods account, the constant values.
Topics
WeeksTopics
1 Accounting and a business development of the historical importance of disclosure in commercial life. Calculation of concepts related to account opening, account and the account closed to the rest of the explanation.
2 Accounting records of the one-sided and double-sided registration procedures and application procedures explain. Accounting and documents used in the book describes of the major functions
3 According to the basic equation, a balance sheet arrangements Balance Sheet The account definitions and examples of Account Plan provides information to the Haka
4 Balance Sheet in the period of accounts related to assets, property and accounting records of the disclosure be made.
5 Balance Sheet in the period of accounts related to assets, property and accounting records of the disclosure be made.
6 Balance Sheet in the period of accounts related to assets, property and accounting records of the disclosure be made.
7 In the balance sheet, related to fixed assets, accounts, property and accounting records of the disclosure be made.
8 In the balance sheet, related to fixed assets, accounts, property and accounting records of the disclosure be made.
9 In the balance sheet, short-term and long-term foreign sources about the accounts related to foreign resources, accounts, property and accounting records of the disclosure be made.
10 In the balance sheet, short-term and long-term foreign sources about the accounts related to foreign resources, accounts, property and accounting records of the disclosure be made.
11 In the balance sheet, on own resources, accounts, property and accounting records of the disclosure be made.
12 Income and expenses on account of the functioning of the cost calculations. Income statement and balance sheet accounts of the difference between accounts explained.
13 Gross profit or loss of sales, operating profit or loss, the normal profit, or damage, or loss of profits of the period and the period of net profit or how to loss describe.
14 Related to general accounting practices.
Materials
Materials are not specified.
Resources
ResourcesResources Language
Genel Muhasebe, İbrahim LAZOL, Ekin Yayınevi. Türkçe
Genel Muhasebe, Mehmet Ali FEYİZ, Ekin YayıneviTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam55Final Exam
Midterm Exam45Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes