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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
DTIC 132GENERAL ACCOUNTING2 + 12nd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Elective
Course Objective This course aim to enable students to comprehend basic concepts of accounting and interperet financial documents.
Course Content Basic accounting concepts and principles; recording transactions; preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statement of owners equity, balance sheet, closing entries, after closing trial balance and worksheet. Accounting for merchandising activities, perpetual and periodic inventory systems
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Recognize basic concepts of accounting
2Recognize and interpret financial tables

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29
LO 00133333333333333333332233333233
LO 00233333323232333333333333333333
Sub Total66666656565666666665566666566
Contribution33333333333333333333333333333

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms11616
Final examination12020
Total Work Load

ECTS Credit of the Course






78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1SELBİN AKBABA
Details 2022-2023 Spring1EMİN YÜREKLİ
Details 2021-2022 Spring1MEHMET SAĞDIÇ
Details 2020-2021 Spring1SELBİN AKBABA
Details 2019-2020 Spring1SELBİN AKBABA
Details 2018-2019 Spring1SELBİN AKBABA
Details 2017-2018 Spring1İLKNUR AKAGÜNDÜZ
Details 2016-2017 Spring1İLKNUR AKAGÜNDÜZ
Details 2015-2016 Spring1BİRSEL SABUNCU
Details 2014-2015 Spring1GÜLSER KUMSAR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
DTIC 132 GENERAL ACCOUNTING 2 + 1 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer SELBİN AKBABA sakbaba@pau.edu.tr HMYO A0015 %70
Goals This course aim to enable students to comprehend basic concepts of accounting and interperet financial documents.
Content Basic accounting concepts and principles; recording transactions; preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statement of owners equity, balance sheet, closing entries, after closing trial balance and worksheet. Accounting for merchandising activities, perpetual and periodic inventory systems
Topics
WeeksTopics
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
ResourcesResources Language
Genel Muhasebe- Yrd.Doç.Dr. Şeref KavakTürkçe
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