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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MHSB 101GENERAL ACCOUNTING3 + 11st Semester6

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective accounting records and intended to make students learn the concepts of accounting
Course Content Basic concepts and the systems of accounting The accounting of annual financial statement The accounting of income
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1create account plan
2accounts, assets and resources to save the
3balance sheet, general ledger and trial balance to edit

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29PO 30PO 31PO 32PO 33PO 34
LO 001132112211131112                   
LO 002111112211121111                   
LO 003122112111111111                   
Sub Total365336533363334                   
Contribution1221122111211110000000000000000000

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)14228
Assignments10330
Mid-terms12020
Final examination12222
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1İLKNUR AKAGÜNDÜZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MHSB 101 GENERAL ACCOUNTING 3 + 1 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer İLKNUR AKAGÜNDÜZ ilknura@pau.edu.tr HMYO A0013 %70
Goals accounting records and intended to make students learn the concepts of accounting
Content Basic concepts and the systems of accounting The accounting of annual financial statement The accounting of income
Topics
WeeksTopics
1 description of accounting, chapters, basic concepts, generally accepted accounting principles, the documents used
2 balance sheet definition, the basic equality of the balance sheet, trial balance, general asset-source elements of the
3 Account concept, definition and shape, Classification of accounts and rules and a uniform chart of accounts
4 The concept of assets, current assets, cash and cash equivalents, marketable securities, a case
5 Trade receivables, other receivables, inventories, the sample application
6 Aktif term differential qualified accounts, other current assets, a case
7 Non-current assets and properties description, financial assets, tangible fixed assets sample application
8 Midterm exam
9 Intangible assets, resource concept and classification of resources, financial liabilities, sample application
10 Commercial debts, other debts, advances received, taxes to be paid, sample applications
11 the definition of income, expense accounts, expense accounts, work with the sample application
12 Shareholders' equity, paid-up capital, capital, profit reserves, the sample application
13 Income accounts and the accounts related to the sample application to work,
14 Example application of the monograph
Materials
Materials are not specified.
Resources
ResourcesResources Language
Genel Muhasebe Orhan Sevilengül- gazi kitabevi Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Midterm Exam40Midterm Exam
Final Exam60Final Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes