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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
CDTS 105GENERAL ACCOUNTING3 + 11st Semester5

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective This course is intended to do with the student accounting system by creating accounting records.
Course Content The definition of accounting , the scope and the foundations related to the data of accounting . The basic accounting concepts. Daily and final entry records ,trial balances and the definitions of balance sheets and their linear operations.The records related to the balance sheets and their inventories.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Might provide FISCAL PLAN
2BALANCE SHEET Can Edit
3You can save ASSETS ACCOUNTS
4You can save resource accounts
5INCOME STATEMENT MAY MAKE APPLICATION

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 001  3 3         
LO 002  3 3         
LO 003  4 3         
LO 004  3 3         
LO 005  3 4         
Sub Total  16 16         
Contribution00303000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms188
Final examination11010
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1SAMİ EŞMEN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
CDTS 105 GENERAL ACCOUNTING 3 + 1 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. SAMİ EŞMEN sesmen@pau.edu.tr ÇMYO A0001 %70
Goals This course is intended to do with the student accounting system by creating accounting records.
Content The definition of accounting , the scope and the foundations related to the data of accounting . The basic accounting concepts. Daily and final entry records ,trial balances and the definitions of balance sheets and their linear operations.The records related to the balance sheets and their inventories.
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 Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes