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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BAS 116GENERAL ACCOUNTING - II3 + 02nd Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Students with basic knowledge about accounting and accounting records to have
Course Content Balance sheet accounts Income and expenditure accounts Balance of Final processing Inventory transactions Final arrangement of the table and closing records.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Businesses need to do at the end of the period the related accounting records of the work applies understanding
2As of year-end financial statements of businesses need to regulate arrangements
3Significant differences between the financial statements, grasp comments
4Accounting and financial system will be equipped with information about

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 001    3 4   5   
LO 002            45
LO 003      4 5     
LO 0044 3           
Sub Total4 3 3 8 5 5 45
Contribution10101020101011

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14342
Mid-terms11010
Final examination11010
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring2ÖZGÜR DURMUŞ
Details 2022-2023 Spring6ÖZGÜR DURMUŞ
Details 2021-2022 Spring4ÖZGÜR DURMUŞ
Details 2020-2021 Spring2ÖZGÜR DURMUŞ
Details 2019-2020 Spring5ÖZGÜR DURMUŞ
Details 2019-2020 Spring5SAMİ EŞMEN
Details 2018-2019 Spring3ÖZGÜR DURMUŞ
Details 2017-2018 Spring3SAMİ EŞMEN
Details 2016-2017 Summer1NURİ AVŞARLIGİL
Details 2016-2017 Summer1NURİ AVŞARLIGİL
Details 2016-2017 Spring2NURİ AVŞARLIGİL
Details 2015-2016 Spring2NURİ AVŞARLIGİL
Details 2014-2015 Spring2NURİ AVŞARLIGİL


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BAS 116 GENERAL ACCOUNTING - II 3 + 0 2 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer ÖZGÜR DURMUŞ odurmus@pau.edu.tr ÇMYO A0008 %70
Goals Students with basic knowledge about accounting and accounting records to have
Content Balance sheet accounts Income and expenditure accounts Balance of Final processing Inventory transactions Final arrangement of the table and closing records.
Topics
WeeksTopics
1 Way to describe the correction of accounting errors
2 Basic Concepts Related to Inventory Transactions
3 Current assets related accounts, in the final accounting of the inventory records be made.
4 Current assets related accounts, in the final accounting of the inventory records be made.
5 Current assets related accounts, in the final accounting of the inventory records be made.
6 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
7 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
8 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
9 Short-term foreign sources about the accounts, in the final accounting of the inventory records be made.
10 Long-term accounts related to foreign sources, in the final accounting of the inventory records be made.
11 On own resources, accounts, accounting period end inventory records be made into.
12 * Cost Estimator accounts to reflect the implementation of the Income Statement. * Income and expenditure accounts of the final recording to be done.
13 * Income and expenditure account to be held in the income statement according to the information. * Business of the commercial and financial activities related to the period to calculate profit or loss.
14 * A business using data from a sample period, the period at the end of the financial statements to be organized.
Materials
Materials are not specified.
Resources
ResourcesResources Language
DERS NOTUTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam55Final Exam
Midterm Exam45Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes