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	2020-2021 Fall	1	ÖZGÜR TUNÇEL

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	2020-2021 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer ÖZGÜR TUNÇEL	otuncel@pau.edu.tr		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	Basic Concepts and Importance of Accounting
2	Preparation of Opening Balance Sheet and Opening Accounting Record
3	Purchase of Goods Transactions During the Term
4	Special Financial Transactions Occurring During the Purchase of Goods During the Term
5	Determination of Net Purchases
6	Sales of Goods Transactions During the Term
7	Special Financial Transactions Occurring During the Sale of Goods During the Term
8	Current Term Financial Transactions Regarding Assets and Accounts Payable
9	Arrangement of Financial Performance Table
10	Determination of Net Sales, Gross Sales Profit / Loss and Operating Profit / Loss
11	Transfer of Income and Expense Accounts to Period Profit / Loss Account
12	Arrangement of Equity Exchange Statement
13	Preparation of the Closing Balance Sheet and Closing Record
14	Monograph

Materials

Materials are not specified.

Resources

Resources	Resources Language
DR. ÖZGÜR TUNÇEL / GENEL MUHASEBE 2020	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