COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 103ACCOUNTING - I3 + 01st Semester4

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 prerequisites.
Corequisite No corequisites.
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 08PO 09PO 10PO 11PO 12
LO 01555555555555
LO 02444444444444
LO 03555555555555
LO 04444444444444
LO 05555555555555
Sub Total232323232323232323232323
Contribution555555555555

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration13339
Hours for off-the-classroom study (Pre-study, practice)13226
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






104

4

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1HAKAN SARITAŞ
Details 2019-2020 Fall2HAKAN SARITAŞ

Course Details
Course Code:  BUSI 103 Course Title:  ACCOUNTING - I
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: English Course Semester :  2019-2020 Fall
Course Coordinator :  PROFESSOR HAKAN SARITAŞ E-Mail:  hsaritas@pau.edu.tr, Phone Number :  296 2688, 296 2688,
Course Location İİBF AB101,
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.
Attendance : %70
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