PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
IST 182	GENERAL ACCOUNTING	3 + 0	2nd Semester	6

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Students generally obtain information concerning accounting and accounting records, to use and make the Turkish legislation is to ensure appropriate reporting.
Course Content	Basic accounting concepts and definitions, UAC, basic financial statements, accounting documents and books, the accounting process, the basic accounting equation, balance sheet, income statement, cost accounts and inventory transactions.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Basic accounting concepts, accounting, technical structure and the basic accounting equation.
2	Concept of account, trial balance, the basic financial statements.
3	Basic accounting documents, legal books, periodic process, UAC - the concept of account and account type, account of the functioning of
4	Current assets Accounts: Cash and cash equivalents, marketable securities and trade accounts receivable, prepaid expenses and accrued income

COURSE'S CONTRIBUTION TO PROGRAM

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	3	42
Hours for off-the-classroom study (Pre-study, practice)	1	30	30
Final examination	1	48	48
Midterm	1	36	36
Total Work Load ECTS Credit of the Course			156 6

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
IST 182	GENERAL ACCOUNTING	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer SELBİN AKBABA	sakbaba@pau.edu.tr		HMYO A0101	%70

Goals		Students generally obtain information concerning accounting and accounting records, to use and make the Turkish legislation is to ensure appropriate reporting.
Content		Basic accounting concepts and definitions, UAC, basic financial statements, accounting documents and books, the accounting process, the basic accounting equation, balance sheet, income statement, cost accounts and inventory transactions.

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