PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ITSH 110	GENERAL ACCOUNTING	2 + 2	2nd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	It is aimed the student to do banking transactions and accounting registrations
Course Content	recognition of short term foreign resources,recognition of long term foreign resources, recognition of equity,defining income and expense acounts, preparing income statement,preparing cost of sales statements, recognition of off-balance sheet, inventory transactions, turkish accounting standarts.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	recognition of resource accounts
2	does statement of income
3	does cost of expenses
4	does accounting application

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

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
Assignments	1	6	6
Mid-terms	1	6	6
Final examination	1	12	12
Presentation / Seminar Preparation	2	12	24
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ITSH 110	GENERAL ACCOUNTING	2 + 2	2	Turkish	2019-2020 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
			TUR A0207	%60

Goals		It is aimed the student to do banking transactions and accounting registrations
Content		recognition of short term foreign resources,recognition of long term foreign resources, recognition of equity,defining income and expense acounts, preparing income statement,preparing cost of sales statements, recognition of off-balance sheet, inventory transactions, turkish accounting standarts.

Topics

Weeks	Topics
1	- Accounting: Definition, Scope
2	- Accounting data related organizations
3	- Basic Concepts of mmuhaseb
4	- Daily and the Great Book of Records
5	- Daily and the Great Book of Records and Related Sample
6	- Definition of balance and transaction queues
7	- Records related to an account in the balance sheet
8	- Records related to an account in the balance sheet and Sample Applications
9	- Midterm exam
10	- Inventory of records related to the accounts in the balance sheet transactions
11	- Regarding account in the balance sheet Sample Applications
12	- Daily and examples of ledger entries
13	- Trial Balance for
14	- Mizan related Sample Applications

Materials

Materials are not specified.

Resources

Resources	Resources Language
Genel Muhasebe, Prof.Dr. Kemalettin ÇONKAR, Nalan ECE	Türkçe
Genel Muhasebe, Prof.Dr. Kemalettin ÇONKAR, Nalan ECE	Türkçe
SEVİLENGÜL Orhan, Genel muhasebe	Türkçe
Tek Düzen Genel Muhasebe-Doç.Dr. Hüseyin Ali Kutlu-Nobel Yayınları-Ankara-2013-3.Baskı	Türkçe
Genel Muhasebe-Prof.Dr. Salim Şengel-Detay Yayınları-Ankara-2013	Türkçe
Genel Muhasebe-Prof.Dr.Yurdakul Çaldağ-Yrd.Doç.Dr.Yıldız Ayanoğlu-Gazi Yayınları-Ankara-2006	Türkçe
SEVİLENGÜL Orhan, Genel muhasebe	Türkçe
Tek Düzen Genel Muhasebe-Doç.Dr. Hüseyin Ali Kutlu-Nobel Yayınları-Ankara-2013-3.Baskı	Türkçe
Genel Muhasebe-Prof.Dr. Salim Şengel-Detay Yayınları-Ankara-2013	Türkçe
Genel Muhasebe-Prof.Dr.Yurdakul Çaldağ-Yrd.Doç.Dr.Yıldız Ayanoğlu-Gazi Yayınları-Ankara-2006	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

Prospective Student