PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
DIST 105	GENERAL ACCOUNTING	3 + 1	1st Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The purpose of this course is to provide the student's overall understanding of the basic concepts of accounting. and,is to know basic financial statements.
Course Content	Definition of accounting, The basic concepts of accounting, types of accounting, The concept of accountability, Basic financial statements, Diem (daily) Book, Current assets, Non-current assets, Short-term liabilities, and inventory transactions, Long-term liabilities, and inventory transactions, Shareholders' Equity, Concepts of income and expenditure, Cost of sales chart, Income Statement, Examination of off-balance accounts.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Create an account plan.
2	Regulates the balance sheet.
3	Records of assets and liabilities accounts.
4	Applications makes the income statement.

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	4	56
Hours for off-the-classroom study (Pre-study, practice)	13	2	26
Mid-terms	1	10	10
Final examination	1	12	12
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2019-2020 Fall	1	MURAT ULUSOY
Details	2019-2020 Fall	1	SERKAN ÖZDEMİR

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
DIST 105	GENERAL ACCOUNTING	3 + 1	1	Turkish	2019-2020 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer MURAT ULUSOY	mulusoy@pau.edu.tr		BUMYO C0202	%

Goals		The purpose of this course is to provide the student's overall understanding of the basic concepts of accounting. and,is to know basic financial statements.
Content		Definition of accounting, The basic concepts of accounting, types of accounting, The concept of accountability, Basic financial statements, Diem (daily) Book, Current assets, Non-current assets, Short-term liabilities, and inventory transactions, Long-term liabilities, and inventory transactions, Shareholders' Equity, Concepts of income and expenditure, Cost of sales chart, Income Statement, Examination of off-balance accounts.

Topics

Weeks	Topics
1	Accounting principles and procedures to implement
2	Main and to create sub-accounts
3	Edit the boot record
4	Edit the boot record
5	Opening and closing balance sheet to edit
6	Great book editing
7	Great book editing
8	Midterm
9	edit the trial balance
10	edit the trial balance
11	Save current assets
12	Save current assets
13	Save current assets
14	Save current assets

Materials

Materials are not specified.

Resources

Resources	Resources Language
Genel Muhasebe - Öğr. Gör. Serkan ÖZDEMİR	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Midterm Exam	40	Midterm Exam
Final Exam	60	Final Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student