PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
SER 105	ACCOUNTING I	4 + 0	1st Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
Course Objective	The Terms of Account and Accounting, booking techniques and bringing in the students overall accounting infrastructure by the applications
Course Content	The Term Of Accounting, Financial Tables, The Term Of Account, The Recording Documents Of Accounting And The Books, The Accounting Period And The Quantitative Samples, The Fundemantal Terms And The Recognized Accounting Principles, The Scope Of İnventories, The Value Added Tax Applications Regarding Commodity Purchase Selling, Cash Equivalents, Securities, Receivables, Tangibles, Financial Debts, Equity Capital, Incomes And Expenses, End Of Period Transactions
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Makes the evaluation of financial tables
2	Makes decisions about management by preparing financial statements with the help of registered and classified information
3	Registers and classifies financial transactions
4	Reports the essential documents needed by individuals and institutions such as creditors and state enterprises
5	Observes business management, its financial situation as well as operational results

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10
LO 001		2		4	2		2
LO 002	5	5
LO 003	3	2		3
LO 004	2	2		3					2	3
LO 005	2	3		4	2
Sub Total	12	14		14	4		2		2	3
Contribution	2	3	0	3	1	0	0	0	0	1

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)	14	4	56
Mid-terms	1	8	8
Final examination	1	10	10
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2020-2021 Fall	1	SERKAN DURMAZ

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
SER 105	ACCOUNTING I	4 + 0	1	Turkish	2020-2021 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer SERKAN DURMAZ	serkand@pau.edu.tr		UBYO A0018	%70

Goals		The Terms of Account and Accounting, booking techniques and bringing in the students overall accounting infrastructure by the applications
Content		The Term Of Accounting, Financial Tables, The Term Of Account, The Recording Documents Of Accounting And The Books, The Accounting Period And The Quantitative Samples, The Fundemantal Terms And The Recognized Accounting Principles, The Scope Of İnventories, The Value Added Tax Applications Regarding Commodity Purchase Selling, Cash Equivalents, Securities, Receivables, Tangibles, Financial Debts, Equity Capital, Incomes And Expenses, End Of Period Transactions

Topics

Weeks	Topics
1	Accounting and Business
2	Definition And Types of Accounting
3	Basic Concepts of Accounting
4	Financial Statements-I
5	Financial Statements-II
6	Basic Components of Financial Statemtnts
7	Liquid Assets-I
8	Midterm
9	Liquid Assets-II
10	Marketable Securities
11	Trade Receivables-I
12	Trade Receivables-II
13	Inventories
14	Final Exam

Materials

Materials are not specified.

Resources

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