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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
OTI 113GENERAL ACCOUNTING3 + 03rd Semester4

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective 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
Course Content Understanding the basic concepts of accounting and preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statements
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
13Recognize fundamental conception and documentary material Express frame of reference regarding balance sheet and income statements Arrange preclosing trial balance

COURSE'S CONTRIBUTION TO PROGRAM
Data not found.

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)14342
Mid-terms11010
Final examination11010
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall2SERKAN DURMAZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
OTI 113 GENERAL ACCOUNTING 3 + 0 2 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer SERKAN DURMAZ serkand@pau.edu.tr UBYO A0143 %70
Goals 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
Content Understanding the basic concepts of accounting and preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statements
Topics
WeeksTopics
1 Accounting and Business
2 Definition And Types of Accounting
3 Basic Concepts of Accounting
4 Financial Statements-I
5 Financial Statements-II
6 Basic Components of Financial Statemtnts
7 Liquid Assets-I
8 Midterm
9 Liquid Assets-II
10 Marketable Securities
11 Trade Receivables-I
12 Trade Receivables-II
13 Inventories
14 Final Exam
Materials
Materials are not specified.
Resources
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