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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 103ACCOUNTING - I3 + 01st Semester5

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08
LO 001   3  53
LO 002 4 24 53
LO 00323141252
LO 00423141252
LO 00524151253
Sub Total614318762513
Contribution13141153

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)13339
Assignments21224
Mid-terms11010
Final examination11515
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall4HAKAN SARITAŞ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BUSI 103 ACCOUNTING - I 3 + 0 4 English 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. HAKAN SARITAŞ hsaritas@pau.edu.tr Course location is not specified. %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
WeeksTopics
1 Introduction To Accounting
2 Basic Accounting Principles
3 Balance Sheet and Balance Sheet Equation
4 Concept of Account, Double-Entry System
5 Chart of Accounts
6 Journal Entries (Current Assets)
7 Journal Entries (Current Assets)
8 Midterm Exam
9 Journal Entries (Fixed Assets)
10 Journal Entries (Short-term Liabilities)
11 Journal Entries (Short-term Liabilities)
12 Journal Entries (Long-term Liabilities)
13 Journal Entries (Shareholders’ Equity)
14 Journal Entries (Monograph)
Materials
Materials are not specified.
Resources
ResourcesResources Language
Horngren, Charles T.; Harrison, Walter T. And Oliver, M. Suzanne, Accounting, 8th Edition, Pearson Prentice Hall.English
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Midterm Exam40Midterm Exam
Final Exam60Final Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes