PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BYS 243	INTRODUCTION TO ACCOUNTING	3 + 1	3rd Semester	5

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 All commercial documents to ensure recognition.
Course Content	Description and Concept of Accounting, Values At Present (Accounts and Specialties) Fixed Assets, Value Added Tax (VAT) Financial Debts. Generally Accepted Accounting Principles, The Accounting Equation and The Balance Sheet, The Account, The Double Entry System, Journal Entry, Posting to The Ledger Accounts, The Trial Balance and Introduction to Basic Asset, Source, Income Statement and Cost Accounts.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	understands the basic principles of business and functions.
2	gets information in detail about the business of accounting and finance functions.
3	Commercial and the properties of importance in life to explain the function of accounting for the business.
4	In business, according to the principles and procedures used in accordance with the legislation of processing books.

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	PO 11	PO 12	PO 13	PO 14
LO 001	5	2	2	1	1	2	2	1	1	1
LO 002	3	1	1	1	1	2	1	1	1	1	1	1
LO 003	2	2	1	1	1	1	1
LO 004	2	2	2	2	1	1	1	1
Sub Total	12	7	6	5	4	6	5	3	2	2	1	1
Contribution	3	2	2	1	1	2	1	1	1	1	0	0	0	0

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)	1	10	10
Mid-terms	2	12	24
Final examination	2	20	40
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2019-2020 Fall	1	MUSTAFA ZEKİ SARI

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BYS 243	INTRODUCTION TO ACCOUNTING	3 + 1	1	Turkish	2019-2020 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
			BEMYO E0003	%70

Goals		General Accounting of the basic concepts, basic Know and understand the Financial Statements All commercial documents to ensure recognition.
Content		Description and Concept of Accounting, Values At Present (Accounts and Specialties) Fixed Assets, Value Added Tax (VAT) Financial Debts. Generally Accepted Accounting Principles, The Accounting Equation and The Balance Sheet, The Account, The Double Entry System, Journal Entry, Posting to The Ledger Accounts, The Trial Balance and Introduction to Basic Asset, Source, Income Statement and Cost Accounts.

Topics

Weeks	Topics
1	Definition and historical development of accounting
2	The importance of accounting
3	Documents used in accounting
4	Basic accounting concepts
5	journal entries
6	Ledger entries
7	The concept of the balance sheet and balance sheet
8	The concept of the balance sheet and balance sheet
9	General and precise regulation of balance
10	Active accounts
11	Inactive accounts
12	examples of accounting records
13	Computerization of accounting records to be made in
14	Create a computer account in the plan

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