PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MKS 107	GENERAL ACCOUNTING	3 + 1	1st Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Transferred to the basics of accounting concepts, the balance sheet and income statement to the told how to prepare been.
Course Content	A-Basic concepts and the systems of accounting B- The accounting of annual financial statement C- the accounting of income .
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	a chart of accounts Creates
2	sheet layouts balance
3	Asset accounts, records
4	Records the resource accounts

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16
LO 001	1	1	1	5	1	1	1	1	1	1	1	1	1	1	1	1
LO 002	1	1	1	5	1	1	1	1	1	1	1	1	1	1	1	1
LO 003	1	1	1	5	1	1	1	1	1	1	1	1	1	1	1	1
LO 004	1	1	1	5	1	1	1	1	1	1	1	1	1	1	1	1
Sub Total	4	4	4	20	4	4	4	4	4	4	4	4	4	4	4	4
Contribution	1	1	1	5	1	1	1	1	1	1	1	1	1	1	1	1

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	4	56
Mid-terms	1	21	21
Final examination	1	27	27
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MKS 107	GENERAL ACCOUNTING	3 + 1	1	Turkish	2019-2020 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. VELİ RIZA KALFA	vrkalfa@pau.edu.tr		Course location is not specified.	%70

Goals		Transferred to the basics of accounting concepts, the balance sheet and income statement to the told how to prepare been.
Content		A-Basic concepts and the systems of accounting B- The accounting of annual financial statement C- the accounting of income .

Topics

Weeks	Topics
1	Definition of accounting, historical development of accounting, basic concepts of accounting.
2	Basic Financial Statements, Balance Sheet and Income Statement
3	Other Financial Statements Fund Statements, Profit Distribution Statement,Statement Of Changes In Equity:
4	Concept of account, classification of accounts, Rules of Procedure
5	Accounts and Coding Systems
6	Registration Procedures for Accounting, Books and Documents
7	Books of accounting storage and recording system
8	Correction of erroneous records
9	Asset Accounts; Current Assets and Applications
10	Asset Accounts, Fixed Assets and Applications
11	Resource Accounts, Short-and Long-Term Liabilities and Applications
12	Resource Accounts, Equity and Applications
13	Income Statement
14	Cost Accounts

Materials

Materials are not specified.

Resources

Resources	Resources Language
Genel Muhasebe- Yrd.Doç.Dr. Şeref Kavak	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student