PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BYS 243	INTRODUCTION TO ACCOUNTING	3 + 1	3rd Semester	5

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	General Accounting of the basic concepts, basic Know and understand the Financial Statements All commercial documents to ensure recognition.
Course Content	Description and Concept of Accounting, Values At Present (Accounts and Specialties) Fixed Assets, Value Added Tax (VAT) Financial Debts. Generally Accepted Accounting Principles, The Accounting Equation and The Balance Sheet, The Account, The Double Entry System, Journal Entry, Posting to The Ledger Accounts, The Trial Balance and Introduction to Basic Asset, Source, Income Statement and Cost Accounts.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	understands the basic principles of business and functions.
2	gets information in detail about the business of accounting and finance functions.
3	Commercial and the properties of importance in life to explain the function of accounting for the business.
4	In business, according to the principles and procedures used in accordance with the legislation of processing books.

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12	PO 13	PO 14
LO 001	5	2	2	1	1	2	2	1	1	1
LO 002	3	1	1	1	1	2	1	1	1	1	1	1
LO 003	2	2	1	1	1	1	1
LO 004	2	2	2	2	1	1	1	1
Sub Total	12	7	6	5	4	6	5	3	2	2	1	1
Contribution	3	2	2	1	1	2	1	1	1	1	0	0	0	0

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
Hours for off-the-classroom study (Pre-study, practice)	1	9	9
Mid-terms	5	7	35
Final examination	6	5	30
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

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L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student