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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MLY 107GENERAL ACCOUNTING - I3 + 01st Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective This course is intended to do with the student accounting system by creating accounting records.
Course Content The definition of accounting , the scope and the foundations related to the data of accounting . The basic accounting concepts. Daily and final entry records ,trial balances and the definitions of balance sheets and their linear operations.The records related to the balance sheets and their inventories.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Basic theoretical and practical knowledge and skills gained in the field of Accounting
2Businesses that are required for the accounting data in the description, can effectively collect and record.
3Identify problems and solutions related to unforeseen situations in Accounting earned the ability to search,
4The efficient execution of public and private sector activities and transactions in accounting for financial and numerical control will have the necessary qualifications,
5Students practice memorizing things to get rid of the accounting information is converted into the theoretical,

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0014  3          
LO 0024  2          
LO 003       3      
LO 0044 3           
LO 005       4      
Sub Total12 35   7      
Contribution20110001000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms122
Final examination144
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall2SAMİ EŞMEN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MLY 107 GENERAL ACCOUNTING - I 3 + 0 2 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. SAMİ EŞMEN sesmen@pau.edu.tr ÇMYO A0015 %70
Goals This course is intended to do with the student accounting system by creating accounting records.
Content The definition of accounting , the scope and the foundations related to the data of accounting . The basic accounting concepts. Daily and final entry records ,trial balances and the definitions of balance sheets and their linear operations.The records related to the balance sheets and their inventories.
Topics
WeeksTopics
1 Introduction to Accounting
2 Basic accounting concepts
3 Balance sheet and the balance sheet equation
4 Accounting Concepts and double-sided Registration System Account
5 Books and records used in accounting
6 Account Operations and Accounting Process
7 Examples Related to Accounting Process
8 Examples Related to Accounting Process
9 The journal entries
10 The journal entries
11 The journal entries
12 The journal entries
13 Monograph
14 Monograph
Materials
Materials are not specified.
Resources
ResourcesResources Language
Nihat KÜÇÜKSAVAŞ, Finansal Muhasebe (Genel Muhasebe)Türkçe
İbrahim LAZOL, Genel MuhasebeTürkçe
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