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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
CDTS 106GENERAL ACCOUNTING - 22 + 12nd Semester2

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Elective
Course Objective General Accounting I course and their acquired knowledge and skills to develop a more complex nature, grasp the business issues related to these studies uygulayabilme.İşletmelerin records required to do by the end of the period uygulayabilme.İşletmelerin at end of period features, together with arrangements to regulate the financial statements, significant differences between the understanding to interpret financial statements .
Course Content Inventory and valuation methods. Accounting internal, non-inventory accounting procedures. Closing of cost accounts. Income, expense accounts, income / membrane transfer of account, legal liability operations. Operations the provisional and final balance. Basic Financial Statements and off balance sheet accounts
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Creates the main and sub accounts
2Regulates the opening and closing balance of
3ACCOUNTS ASSETS recorded.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 001    3 5 2     
LO 002    2 4 3     
LO 003    2 2 2     
Sub Total    7 11 7     
Contribution00002040200000

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)616
Mid-terms122
Final examination122
Total Work Load

ECTS Credit of the Course






52

2
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1SAMİ EŞMEN
Details 2022-2023 Spring1SAMİ EŞMEN
Details 2021-2022 Spring1SAMİ EŞMEN
Details 2020-2021 Spring1SAMİ EŞMEN
Details 2019-2020 Spring1SAMİ EŞMEN
Details 2018-2019 Spring1SAMİ EŞMEN
Details 2017-2018 Spring3SAMİ EŞMEN
Details 2016-2017 Spring3NURİ AVŞARLIGİL
Details 2015-2016 Spring1NURİ AVŞARLIGİL
Details 2014-2015 Spring1NURİ AVŞARLIGİL
Details 2013-2014 Spring1YAVUZ RAMAZAN KUŞ
Details 2012-2013 Spring1YAVUZ RAMAZAN KUŞ
Details 2011-2012 Summer1YAVUZ RAMAZAN KUŞ
Details 2011-2012 Spring1YAVUZ RAMAZAN KUŞ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
CDTS 106 GENERAL ACCOUNTING - 2 2 + 1 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. SAMİ EŞMEN sesmen@pau.edu.tr ÇMYO A0006 %70
Goals General Accounting I course and their acquired knowledge and skills to develop a more complex nature, grasp the business issues related to these studies uygulayabilme.İşletmelerin records required to do by the end of the period uygulayabilme.İşletmelerin at end of period features, together with arrangements to regulate the financial statements, significant differences between the understanding to interpret financial statements .
Content Inventory and valuation methods. Accounting internal, non-inventory accounting procedures. Closing of cost accounts. Income, expense accounts, income / membrane transfer of account, legal liability operations. Operations the provisional and final balance. Basic Financial Statements and off balance sheet accounts
Topics
WeeksTopics
1 Way to describe the correction of accounting errors
2 Basic Concepts Related to Inventory Transactions
3 Current assets related accounts, in the final accounting of the inventory records be made.
4 Current assets related accounts, in the final accounting of the inventory records be made.
5 Current assets related accounts, in the final accounting of the inventory records be made.
6 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
7 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
8 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
9 Short-term foreign sources about the accounts, in the final accounting of the inventory records be made.
10 Long-term accounts related to foreign sources, in the final accounting of the inventory records be made.
11 On own resources, accounts, accounting period end inventory records be made into.
12 * Cost Estimator accounts to reflect the implementation of the Income Statement. * Income and expenditure accounts of the final recording to be done.
13 * Income and expenditure account to be held in the income statement according to the information. * Business of the commercial and financial activities related to the period to calculate profit or loss.
14 * A business using data from a sample period, the period at the end of the financial statements to be organized.
Materials
Materials are not specified.
Resources
ResourcesResources Language
DERS NOTUTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes