PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BUSI 103	ACCOUNTING - I	3 + 0	1st Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
Course Objective	The purpose of this course is to introduce how to record and report financial transactions taken place in a business within the framework of basic accounting concepts and principles.
Course Content	Function of Accounting, basic accounting principles, account and journal entry concepts, balance sheet equation, and journal entries of transactions are examined.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Recognizes basic accounting concepts and principles
2	Comprehends basic accounting equation
3	Recognizes concepts of account, journal, and ledger
4	Learns double entry accounting method
5	Is able to record financial transactions

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08
LO 001				3			5	3
LO 002		4		2	4		5	3
LO 003	2	3	1	4	1	2	5	2
LO 004	2	3	1	4	1	2	5	2
LO 005	2	4	1	5	1	2	5	3
Sub Total	6	14	3	18	7	6	25	13
Contribution	1	3	1	4	1	1	5	3

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	3	42
Hours for off-the-classroom study (Pre-study, practice)	13	3	39
Assignments	2	12	24
Mid-terms	1	10	10
Final examination	1	15	15
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	4	HAKAN SARITAŞ

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BUSI 103	ACCOUNTING - I	3 + 0	4	English	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. HAKAN SARITAŞ	hsaritas@pau.edu.tr		İİBF A0014	%70

Goals		The purpose of this course is to introduce how to record and report financial transactions taken place in a business within the framework of basic accounting concepts and principles.
Content		Function of Accounting, basic accounting principles, account and journal entry concepts, balance sheet equation, and journal entries of transactions are examined.

Topics

Weeks	Topics
1	Introduction: Accounting & Business Environment Accounting Concepts &Principles
2	Accounting (Balance Sheet) Equation
3	Accounting Transactions Financial Statements
4	Recording Business Transactions Concept of Account, Double-Entry System, Rules of Debit &Credit
5	Determination o Revenues & Expenses Chart of Accounts
6	Merchandising Operations Inventory Tracking Systems
7	Transactions in Perpetual Inventory System Transactions in Periodic Inventory System
8	Midterm Exam
9	Journal Entries (Forex Transactions, Checks, Banks)
10	Journal Entries (Receivables)
11	Journal Entries (VAT, Investments, Long Lived Assets)
12	Journal Entries (Financial Liabilities, Trade Payables)
13	Journal Entries (Shareholders’ Equity)
14	Kapsamlı Örnek Çalışma

Materials

Materials are not specified.

Resources

Resources	Resources Language
Horngren, Charles T.; Harrison, Walter T. And Oliver, M. Suzanne, Accounting, 8th Edition, Pearson Prentice Hall.	English

Course Assessment

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

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

Prospective Student