1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. KALE VOCATIONAL SCHOOL
  3. ACCOUNTING AND TAX DEPARTMENT
  4. 563 ACCOUNTING AND TAX APPLICATIONS
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MVU 130GENERAL ACCOUNTING-13 + 01st Semester5

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective The aim of this course is to provide students with an understanding of the fundamental concepts, principles, and processes of accounting, and to develop their ability to document, record, classify, and report commercial transactions within the accounting system. Within the scope of the course, students are expected to gain competence in using the uniform chart of accounts, preparing basic financial statements, and interpreting accounting data. In addition, the course aims to improve students’ analytical thinking skills, professional ethics awareness, and effective use of financial information.
Course Content Fundamental concepts of accounting, functions and users of accounting, basic accounting principles, concepts of balance sheet and income statement, account structure and operation of accounts, uniform chart of accounts, accounting documents, journal and ledger records, accounting for commercial transactions, accounting procedures during the accounting period, preparation of trial balance, inventory procedures, end-of-period accounting records, preparation and interpretation of financial statements are covered in this course. The course aims to reinforce theoretical accounting knowledge through practical applications and to provide students with basic financial reporting skills.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.

COURSE LEARNING OUTCOMES
1Accounting fundamentals and information, document organization, units, and storage areas provide portability. The level of accounting is increasing in line with new work intensity such as sustainability and artificial intelligence.
2Students acquire fundamental knowledge in recording and classifying financial events related to a business. They analyze the process of reflecting business activities in financial statements.
3The student understands the concept of accounting and how accounting works. They utilize the account classes within the Uniform Chart of Accounts.
4Resolves issues related to cash, bank accounts, checks, and other cash-equivalent assets
5Students will increase their basic knowledge of stocks and bonds and apply that knowledge to accounting processes.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16
LO 001         34 5   
LO 002           45   
LO 003           35   
LO 004            5   
LO 005            5   
Sub Total         34725   
Contribution0000000001115000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms14444
Final examination14444
Total Work Load

ECTS Credit of the Course





130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2026-2027 Fall1YUSUF GALİP


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester Mode of Delivery
MVU 130 GENERAL ACCOUNTING-1 3 + 0 1 Turkish 2026-2027 Fall Face to Face
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer YUSUF GALİP ygalip@pau.edu.tr KMYO A0103 %
Goals The aim of this course is to provide students with an understanding of the fundamental concepts, principles, and processes of accounting, and to develop their ability to document, record, classify, and report commercial transactions within the accounting system. Within the scope of the course, students are expected to gain competence in using the uniform chart of accounts, preparing basic financial statements, and interpreting accounting data. In addition, the course aims to improve students’ analytical thinking skills, professional ethics awareness, and effective use of financial information.
Content Fundamental concepts of accounting, functions and users of accounting, basic accounting principles, concepts of balance sheet and income statement, account structure and operation of accounts, uniform chart of accounts, accounting documents, journal and ledger records, accounting for commercial transactions, accounting procedures during the accounting period, preparation of trial balance, inventory procedures, end-of-period accounting records, preparation and interpretation of financial statements are covered in this course. The course aims to reinforce theoretical accounting knowledge through practical applications and to provide students with basic financial reporting skills.
Topics
Materials
Materials are not specified.
Resources
Course Assessment
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes