PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
DIST 106	GENERAL ACCOUNTING - 2	2 + 1	2nd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	With this course, students, resource accounts to record, to make application of the income statement, cost of sales and accounting practices to make application is intended to do.
Course Content	Short-term liabilities, and inventory transactions, Long-term liabilities, and inventory transactions, Shareholders' Equity, Concepts of income and expenditure, Income Statement, Cost of sales chart, Examination of off-balance accounts, Inventory transactions, Sample application based on Sectors.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Saves the resource accounts.
2	Makes application of the Income Statement.
3	Cost of sales does the table application

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	3	42
Hours for off-the-classroom study (Pre-study, practice)	13	1	13
Mid-terms	1	11	11
Final examination	1	12	12
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
DIST 106	GENERAL ACCOUNTING - 2	2 + 1	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Assoc. Prof. Dr. YUSUF KAYA	ykaya@pau.edu.tr		BUMYO C0201	%70

Goals		With this course, students, resource accounts to record, to make application of the income statement, cost of sales and accounting practices to make application is intended to do.
Content		Short-term liabilities, and inventory transactions, Long-term liabilities, and inventory transactions, Shareholders' Equity, Concepts of income and expenditure, Income Statement, Cost of sales chart, Examination of off-balance accounts, Inventory transactions, Sample application based on Sectors.

Topics

Weeks	Topics
1	Short-term foreign resources, save
2	Short-term foreign resources, save
3	Long-term foreign resources, save
4	Save your own resources
5	Determine the income and expenditure accounts
6	Edit Income Statement
7	Cost of sales edit an existing table
8	Midterm Exam
9	Save the account information
10	To do the inventory
11	To sector-based sample application
12	To sector-based sample application
13	Sort of Turkish accounting standards
14	Sort of Turkish accounting standards

Materials

Materials are not specified.

Resources

Resources	Resources Language
Dönem Sonu Muhasebe İşlemleri - Doç. Dr. Mehmet Erkan ve Diğerleri	Türkçe

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