PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
DTC 139	INTRODUCTION TO ACCOUNTING	3 + 1	1st Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	General Accounting of the basic concepts, basic Know and understand the Financial Statements
Course Content	Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Students understand the basic principles of business and functions.
2	Students are informed in detail about the business of accounting and finance functions.
3	Students explain the importance and function of accounting for the firms acting in commercial business.
4	Students process the account books in business according to the principles and procedures in the legislation of processing books.

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
LO 001		5	2	2	1	1	1
LO 002		3		2		2	2	3	1	1	2
LO 003		2	3	2	2	1	1	1	1	2
LO 004				1	1		2	2	1
Sub Total		10	5	7	4	4	6	6	3	3	2
Contribution	0	3	1	2	1	1	2	2	1	1	1	0

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
Hours for off-the-classroom study (Pre-study, practice)	1	10	10
Mid-terms	1	15	15
Final examination	1	23	23
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2019-2020 Fall	1	MUSTAFA ZEKİ SARI

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
DTC 139	INTRODUCTION TO ACCOUNTING	3 + 1	1	Turkish	2019-2020 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
			BEMYO E0103	%70

Goals		General Accounting of the basic concepts, basic Know and understand the Financial Statements
Content		Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts.

Topics

Weeks	Topics
1	Historical development of accounting, commercial importance in life
2	Sign in accounting procedures, books and documents used
3	Basic Equations of the balance sheet
4	Understanding the importance of the balance sheet
5	Grant Active accounts
6	Passive account
7	summary and detailed balance sheet arrangements
8	Grant Income and Expenditure Accounts
9	Grant Income and Expenditure Accounts
10	Income Statement Giving
11	Types and Severity of Supply
12	Profit and Loss of Final Finding
13	General Applications
14	General Applications

Materials

Materials are not specified.

Resources

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