PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ITUR 120	GENERAL ACCOUNTING	2 + 2	2nd Semester	2

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	it is aimed in this course to made accounting records by the student's
Course Content	Accounting principles and procedures to implement,Create the main and sub accounts,Create boot record, Regulate the opening and closing balance, journalize, ledger records, trial balance edit, to register the current assets, to register the fixed assets, Equity and foreign capital registration
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Plan to create an account
2	regulate the balance sheet
3	to edit ledger and trial balance
4	to register asset/resource acoounts

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	2	28
Mid-terms	1	8	8
Final examination	1	16	16
Total Work Load ECTS Credit of the Course			52 2

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ITUR 120	GENERAL ACCOUNTING	2 + 2	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer SEMİH SAİT ÖZTEKİN	soztekin@pau.edu.tr		TUR A0001	%70 (Uygulamalı teorik derslerde devam sağlayan öğrenci tekrar aynı dersi aldığında devam koşulu aranır.)

Goals		it is aimed in this course to made accounting records by the student's
Content		Accounting principles and procedures to implement,Create the main and sub accounts,Create boot record, Regulate the opening and closing balance, journalize, ledger records, trial balance edit, to register the current assets, to register the fixed assets, Equity and foreign capital registration

Topics

Weeks	Topics
1	Definition and historical development of accounting
2	The scope of accounting and sections, the basic concepts of accounting,
3	General accepted accounting principles
4	Balance sheet and concept of account, rules of operation of accounts
5	Be part of accounts, single and double-sided recording method
6	Regulation of the opening balance sheet
7	Accounting documents, log book records
8	Great book records, organizing monthly balance
9	Exam
10	Inventory procedures and final balance
11	Establishment of the final balance sheet and income statement
12	Accounting practices
13	Accounting practices
14	Final exam

Materials

Materials are not specified.

Resources

Resources	Resources Language
Genel Muhasebe- Orhan Sevilengül	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