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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 104ACCOUNTING - II3 + 02nd Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective The objective of the course is to teach how to conduct adjustment transactions and how to prepare balance sheet and income statements.
Course Content Adjustment concept, adjustments regarding to some accounts and their entries, and preparation of balance sheet and income statements are examined.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Recognizes concept of adjustment
2Learns how to realize adjustment transactions
3does adjustment entries
5Reads accounting information on financial statements
4prepares basic financial statements

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06
LO 0012412  
LO 0022412  
LO 0032412  
LO 0042412  
LO 0052412  
Sub Total1020510  
Contribution241200

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)14456
Assignments2714
Mid-terms177
Final examination11111
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring10MEHMET UTKU
Details 2022-2023 Spring10MEHMET UTKU
Details 2021-2022 Spring13MEHMET UTKU
Details 2020-2021 Summer1OSMAN BARLAS BURSALI
Details 2020-2021 Spring14HAFİZE MEDER ÇAKIR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 104 ACCOUNTING - II 3 + 0 10 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. MEHMET UTKU mutku@pau.edu.tr İİBF AB111 %70
Goals The objective of the course is to teach how to conduct adjustment transactions and how to prepare balance sheet and income statements.
Content Adjustment concept, adjustments regarding to some accounts and their entries, and preparation of balance sheet and income statements are examined.
Topics
WeeksTopics
1 Basic Concepts Related to Inventory Transactions
2 Accounting Errors and Correction Procedures
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
Prof Dr. Nihat Küçüksavaş, Fİnansal Muhasebe, Beta YayınlarıTürkçe
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