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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 204ACCOUNTING - II3 + 04th 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
3Is able to do adjustment entries
4Is able to prepare basic financial statements
5Reads accounting information on financial statements

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 001112111121212
LO 002221111222211
LO 003 2 1 2  112 
LO 004111111111111
LO 005222111111122
Sub Total686546566776
Contribution121111111111

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)14228
Mid-terms12222
Final examination13838
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring2MEHMET UTKU
Details 2022-2023 Spring4MEHMET UTKU
Details 2021-2022 Spring3MEHMET UTKU
Details 2021-2022 Spring4MEHMET UTKU
Details 2020-2021 Spring3MEHMET UTKU
Details 2020-2021 Spring4MEHMET UTKU
Details 2019-2020 Summer1OSMAN BARLAS BURSALI
Details 2019-2020 Spring3MEHMET UTKU
Details 2019-2020 Spring4MEHMET UTKU
Details 2018-2019 Summer1MEHMET UTKU
Details 2018-2019 Spring3MEHMET UTKU
Details 2018-2019 Spring4MEHMET UTKU
Details 2017-2018 Summer1HAFİZE MEDER ÇAKIR
Details 2017-2018 Spring3NURİ AVŞARLIGİL
Details 2017-2018 Spring4NURİ AVŞARLIGİL
Details 2016-2017 Spring3OSMAN BARLAS BURSALI
Details 2016-2017 Spring4OSMAN BARLAS BURSALI
Details 2015-2016 Spring3MUHSİN ÇELİK
Details 2015-2016 Spring4MUHSİN ÇELİK
Details 2014-2015 Spring3MUHSİN ÇELİK
Details 2014-2015 Spring4MUHSİN ÇELİK
Details 2013-2014 Spring4HAKAN SARITAŞ
Details 2013-2014 Spring5MUHSİN ÇELİK
Details 2013-2014 Spring6MUHSİN ÇELİK
Details 2012-2013 Spring3HAKAN SARITAŞ
Details 2012-2013 Spring4HAKAN SARITAŞ
Details 2012-2013 Spring7MUHSİN ÇELİK
Details 2012-2013 Spring8MUHSİN ÇELİK
Details 2011-2012 Spring3HAKAN SARITAŞ
Details 2011-2012 Spring4HAKAN SARITAŞ
Details 2011-2012 Spring6HAKAN SARITAŞ
Details 2010-2011 Spring4DÜNDAR KÖK
Details 2009-2010 Summer1DÜNDAR KÖK
Details 2009-2010 Spring1DÜNDAR KÖK
Details 2009-2010 Spring2DÜNDAR KÖK


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 204 ACCOUNTING - II 3 + 0 2 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. MEHMET UTKU mutku@pau.edu.tr İİBF C0305 %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