PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BNK 103	ACCOUNTING	4 + 0	2nd Semester	4

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
Course Content	Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	To understand the basic principles of business and functions.
2	To be informed in detail about the business of accounting and finance functions.
3	to explain the importance and function of accounting for the firms acting in commercial business.
4	In business, according to the principles and procedures used in accordance with the legislation of processing books.

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
Hours for off-the-classroom study (Pre-study, practice)	6	4	24
Assignments	2	3	6
Mid-terms	1	7	7
Final examination	1	11	11
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Spring	1	AYŞE GENÇ

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BNK 103	ACCOUNTING	4 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer AYŞE GENÇ	agenc@pau.edu.tr		ACMYO A0203	%60

Goals		General Accounting of the basic concepts, basic Know and understand the Financial Statements
Content		Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts.

Topics

Weeks	Topics
1	Basic Accounting Concepts and Financial Statements
2	The Concept of Account and Account Operations
3	Accounting Process and A Case Study
4	Books Used in Accounting and Book Records
5	Book Records
6	Book Records
7	Book Records
8	Book Records
9	Book Records
10	Book Records
11	Inventory (end of period) concept of operations
12	Inventory (end of period) procedures and records
13	Monograph
14	Monograph

Materials

Materials are not specified.

Resources

Resources	Resources Language
Nihat KÜÇÜKSAVAŞ, Finansal Muhasebe (Genel Muhasebe)	Türkçe
İbrahim LAZOL, Genel Muhasebe	Türkçe
Genel Muhasebe-I, T. C. Anadolu Üniversitesi Açıköğretim Fakültesi Yayını.	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

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

Prospective Student