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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
CBUS 102ACCOUNTING3 + 12nd Semester5

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective With this course, students are making in accounting and finance operations to gain knowledge and skills related to the intended development.
Course Content General information Balance sheet and accounts The accounting system Current assets budgeting Additional investments Current assets Non-current assets Foreign resource accounts Stockholders' equity accounts Income statement accounts Commercial documents Order-Invoice-Billing Cash transactions Accounting procedures related to personnel current account banking Czech securities transactions Proforma invoice Financial reports
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Accounting, accounting, accounts and to obtain general information about the functioning of the accounting system
2Asset accounts and dealing with resource accounts
3Front to accounting procedures
4To support the accounting transactions
5Financial reports provide the administrator's approval

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13
LO 001    2        
LO 002   4         
LO 003             
LO 004             
LO 005             
Sub Total   42        
Contribution0001000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Hours for off-the-classroom study (Pre-study, practice)14570
Mid-terms122
Final examination122
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1İSMAİL BİÇER
Details 2022-2023 Spring1İSMAİL BİÇER
Details 2021-2022 Spring1SAMURAY KARACA
Details 2020-2021 Spring1ÖZGÜR DURMUŞ
Details 2019-2020 Spring1ÖZGÜR DURMUŞ
Details 2019-2020 Spring1SAMURAY KARACA
Details 2018-2019 Spring1ÖZGÜR DURMUŞ
Details 2017-2018 Spring1ÖZGÜR DURMUŞ
Details 2016-2017 Spring1SAMİ EŞMEN
Details 2015-2016 Spring1SAMİ EŞMEN
Details 2014-2015 Spring1SAMİ EŞMEN
Details 2013-2014 Spring1YAVUZ RAMAZAN KUŞ
Details 2012-2013 Spring1YAVUZ RAMAZAN KUŞ
Details 2011-2012 Summer1YAVUZ RAMAZAN KUŞ
Details 2011-2012 Spring1YAVUZ RAMAZAN KUŞ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
CBUS 102 ACCOUNTING 3 + 1 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer İSMAİL BİÇER ibicer@pau.edu.tr ÇMYO A0004 %70
Goals With this course, students are making in accounting and finance operations to gain knowledge and skills related to the intended development.
Content General information Balance sheet and accounts The accounting system Current assets budgeting Additional investments Current assets Non-current assets Foreign resource accounts Stockholders' equity accounts Income statement accounts Commercial documents Order-Invoice-Billing Cash transactions Accounting procedures related to personnel current account banking Czech securities transactions Proforma invoice Financial reports
Topics
WeeksTopics
1 * Accounting and a business development of the historical importance of disclosure in commercial life * Calculation of concepts related to account opening, account and the account closed to the rest of the explanation is the
2 * Accounting records of the one-sided and double-sided registration procedures and application procedures explain * Accounting and documents used in the book describes the major functions of the
3 According to the basic equation, a balance sheet arrangements * Balance Sheet * The account definitions and examples of Account Plan provides information to the Haka
4 * Balance Sheet in the period of accounts related to assets, property and accounting records of the disclosure be made.
5 * Balance Sheet in the period of accounts related to assets, property and accounting records of the disclosure be made.
6 * Balance Sheet in the period of accounts related to assets, property and accounting records of the disclosure be made.
7 * In the balance sheet, related to fixed assets, accounts, property and accounting records of the disclosure be made.
8 * In the balance sheet, related to fixed assets, accounts, property and accounting records of the disclosure be made.
9 * Midterm exam
10 * In the balance sheet, short-term and long-term foreign sources about the accounts related to foreign resources, accounts, property and accounting records of the disclosure be made.
11 * In the balance sheet, • on own resources, accounts, property and accounting records of the disclosure be made.
12 * Income and expenses on account of the functioning of the cost calculations * Income statement and balance sheet accounts of the difference between accounts explained
13 * Gross profit or loss of sales, operating profit or loss, the normal profit, or damage, or loss of profits of the period and the period of net profit or loss to describe how the * Income statement of the gross profits or losses related to sales section editing
14 * Master of the functioning of accounts to be open,
Materials
Materials are not specified.
Resources
ResourcesResources Language
Pratik Yaklaşım – Yeni Nesil Muhasebe Kitabı Genel Muhasebe (Finansal Muhasebe – Muhasebe I – II) Prof. Dr. Ferhat Sayım 4. Baskı, Kasım 2021 Seçkin YayıncılıkTürkçe
Genel Muhasebe Kavramlar – İlkeler – Belgeler – THP – Uygulamalar Öğr. Gör. Tolga Uysal,Öğr. Gör. Mehmet Şenlik 9. Baskı, Ekim 2022Türkçe
Genel Muhasebe Prof. Dr. İbrahim Lazol 26. Baskı, Ekim 2020 Ekin Basım YayınTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes