COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 104ACCOUNTING - II3 + 02nd 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 prerequisites.
Corequisite No corequisites.
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 01444444444444
LO 02444444444444
LO 03555555555555
LO 04555555555555
LO 05444444444444
Sub Total222222222222222222222222
Contribution444444444444

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Spring2HAKAN SARITAŞ
Details 2019-2020 Spring3HAKAN SARITAŞ

Course Details
Course Code:  BUSI 104 Course Title:  ACCOUNTING - II
L+P Hour : 3 + 0   Course Code : 2   Language Of Instruction: English Course Semester :  2019-2020 Spring
Course Coordinator :  PROFESSOR HAKAN SARITAŞ E-Mail:  hsaritas@pau.edu.tr, Phone Number :  296 2688, 296 2688,
Course Location İİBF AB101,
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.
Attendance : %70
Topics
WeeksTopics
1 A Review of Accounting Process
2 Concept of Trial Balance and General Unadjusted Trial Balance
3 Concept of Adjustment
4 Adjustments and Adjustment Entries (Current Assets)
5 Adjustments and Adjustment Entries (Current Assets)
6 Adjustments and Adjustment Entries (Fixed Assets)
7 Adjustments and Adjustment Entries (Short-term liabilities)
8 Midterm Exam
9 Adjustments and Adjustment Entries (Long-term liabilities)
10 Adjustments and Adjustment Entries (Shareholders’ Equity)
11 Adjustments and Adjustment Entries (Revenues and Expenses)
12 Preparation of Adjusted Trial Balance
13 Preparation of Balance Sheet and Income Statements
14 Monography (Case) Study
Materials
Materials are not specified.
Resources
ResourcesResources Language
Horngren's Accounting (Nobles, Tracie; Mattison, Brenda And Matsumura, Ella Mae), 11th Edition (Global Edition), Pearson Education Limited.English
Accounting II-Class Book (Prof. Dr. Hakan SARITAŞ), Nokta Yayınevi 2018.English
Horngren's Accounting (Nobles, Tracie; Mattison, Brenda And Matsumura, Ella Mae), 11th Edition (Global Edition), Pearson Education Limited.English
Accounting II-Class Book (Prof. Dr. Hakan SARITAŞ), Nokta Yayınevi 2018.English
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