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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
DTC 139INTRODUCTION TO ACCOUNTING3 + 11st Semester4

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 001 522111     
LO 002 3 2 223112 
LO 003 232211112  
LO 004   11 221   
Sub Total 10574466332 
Contribution031211221110

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Hours for off-the-classroom study (Pre-study, practice)11010
Mid-terms11515
Final examination12323
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1ÖZGÜR TUNÇEL


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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 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer ÖZGÜR TUNÇEL otuncel@pau.edu.tr 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
WeeksTopics
1 Basic Concepts and Importance of Accounting
2 Preparation of Opening Balance Sheet and Opening Accounting Record
3 Purchase of Goods During the Term
4 Special Financial Transactions Occurring During the Purchase of Goods During the Term
5 Determination of Net Purchases
6 Sales of Goods During the Term
7 Special Financial Transactions Occurring During the Sale of Goods During the Term
8 Current Term Financial Transactions Regarding Assets and Accounts Payable
9 Arrangement of Financial Performance Table
10 Determination of Net Sales, Gross Sales Profit / Loss and Operating Profit / Loss
11 Transfer of Income and Expense Accounts to Period Profit / Loss Account
12 Arrangement of Equity Exchange Statement
13 Preparation of the Closing Balance Sheet and Closing Record
14 Monograph
Materials
Materials are not specified.
Resources
ResourcesResources Language
DR. ÖZGÜR TUNÇEL / GENEL MUHASEBE 2020Türkçe
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