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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
SBY 110GENERAL ACCOUNTING2 + 02nd Semester4

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective To know basic concepts and skills related to accounting.
Course Content Definition of accounting, basic concepts, techniques, the function of accounting, balance sheet, account registration, order, and the income statement includes.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1.Knows the basic concepts of accounting
2.Knows the importance of accounting information for business
3.Explains the importance of the certificates in accounting records
4.purposes to edit general trial balance by understanding functioning of balance sheet and income statement accounts
5.Knows what are the enterprise's assets and resources
6.Performs accounting of financial transactions
7.Implements the process steps in the process of accounting

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13
LO 001  5          
LO 0024            
LO 0034            
LO 004    5        
LO 005             
LO 006    5        
LO 007    5        
Sub Total8 5 15        
Contribution1010200000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Hours for off-the-classroom study (Pre-study, practice)12224
Assignments248
Mid-terms11212
Final examination11616
Presentation / Seminar Preparation2816
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1BİRSEL SABUNCU
Details 2022-2023 Spring1SELBİN AKBABA
Details 2021-2022 Spring1BİRSEL SABUNCU
Details 2020-2021 Spring1BİRSEL SABUNCU
Details 2019-2020 Spring1BİRSEL SABUNCU
Details 2018-2019 Spring1YAVUZ RAMAZAN KUŞ
Details 2017-2018 Spring1BİRSEL SABUNCU
Details 2016-2017 Spring1YETER AYTÜL DAĞLI EKMEKÇİ
Details 2015-2016 Spring1YETER AYTÜL DAĞLI EKMEKÇİ
Details 2014-2015 Spring1İLKNUR AKAGÜNDÜZ
Details 2013-2014 Spring1EMİN YÜREKLİ
Details 2012-2013 Spring1İLKNUR AKAGÜNDÜZ
Details 2011-2012 Summer1SİNEM PINAR GÜREL
Details 2011-2012 Spring1SİNEM PINAR GÜREL
Details 2010-2011 Spring1İLKNUR AKAGÜNDÜZ
Details 2009-2010 Spring1EMİN YÜREKLİ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
SBY 110 GENERAL ACCOUNTING 2 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. BİRSEL SABUNCU bsabuncu@pau.edu.tr SBF B0018 %70
Goals To know basic concepts and skills related to accounting.
Content Definition of accounting, basic concepts, techniques, the function of accounting, balance sheet, account registration, order, and the income statement includes.
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 Intangible assets, the source concept and classification of resources, financial liabilities, the sample application
9 Intangible assets, the source concept and classification of resources, financial liabilities, the sample application
10 Shareholders' equity, paid-up capital, capital, profit reserves, the sample application
11 the definition of income, expense accounts, expense accounts, work with the sample application
12 Income accounts and the accounts related to the sample application to work,
13 creating a balance sheet and income statement, sample applications
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