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SHORT CYCLE - ASSOCIATE'S DEGREE
BULDAN VOCATIONAL SCHOOL
MARKETING AND FOREIGN TRADE DEPARTMENT
504 FOREIGN TRADE (Evening Classes)
Course Information
Course Learning Outcomes
Course's Contribution To Program
ECTS Workload
Course Details
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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
PO 01
PO 02
PO 03
PO 04
PO 05
PO 06
PO 07
PO 08
PO 09
PO 10
PO 11
PO 12
PO 13
PO 14
PO 15
PO 16
PO 17
PO 18
PO 19
PO 20
PO 21
PO 22
PO 23
LO 001
4
LO 002
5
LO 003
5
LO 004
5
Sub Total
19
Contribution
0
0
0
0
0
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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)
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
All Years
2020-2021 Fall
2019-2020 Fall
2018-2019 Fall
2017-2018 Fall
2016-2017 Fall
2015-2016 Fall
2014-2015 Fall
2013-2014 Fall
2012-2013 Fall
2011-2012 Summer
2011-2012 Fall
Course Term
No
Instructors
Details
2020-2021 Fall
1
YUSUF KAYA
Details
2019-2020 Fall
1
MURAT ULUSOY
Details
2019-2020 Fall
1
SERKAN ÖZDEMİR
Details
2018-2019 Fall
1
SERKAN ÖZDEMİR
Details
2017-2018 Fall
1
SERKAN ÖZDEMİR
Details
2016-2017 Fall
1
SERKAN ÖZDEMİR
Details
2015-2016 Fall
2
SERKAN ÖZDEMİR
Details
2014-2015 Fall
2
SERKAN ÖZDEMİR
Details
2013-2014 Fall
2
SERKAN ÖZDEMİR
Details
2012-2013 Fall
2
YUSUF KAYA
Details
2011-2012 Summer
1
YUSUF KAYA
Details
2011-2012 Fall
2
YUSUF KAYA
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Course Details
Course Code
Course Title
L+P Hour
Course Code
Language Of Instruction
Course Semester
DIST 105
GENERAL ACCOUNTING
3 + 1
1
Turkish
2020-2021 Fall
Course Coordinator
E-Mail
Phone Number
Course Location
Attendance
Assoc. Prof. Dr. YUSUF KAYA
ykaya@pau.edu.tr
BUMYO C0201
%
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
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Home Page
About University
Name And Address
Acedemic Authorities
General Discription
Academic Calendar
General Admission Requirements
Recognition of Prior Learning
General Registration Procedures
ECTS Credit Allocation
Academic Guidance
Information For Students
Cost Of Living
Accommodation
Meals
Medical Facilities
Facilities for Special Needs Students
Insurance
Financial Support for Students
Student Affairs
Learning Facilities
International Programs
Language Courses
Internships
Sports Facilities and Leisure Activities
Student Associations
Practical Information for Mobile Students
Degree Programmes