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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 103ACCOUNTING - I3 + 01st Semester4,5

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
5Records financial transactions

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0015   5 55 55  5
LO 0025   5 55 55  5
LO 0035   5 55 55  5
LO 0045   5 55 55  5
LO 0055   5 55 55  5
Sub Total25   25 2525 2525  25
Contribution50005055055005

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)13226
Hours for off-the-classroom study (Pre-study, practice)13226
Mid-terms21326
Final examination31339
Total Work Load

ECTS Credit of the Course






117

4,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall10OSMAN BARLAS BURSALI


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 103 ACCOUNTING - I 3 + 0 10 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. OSMAN BARLAS BURSALI obbur@pau.edu.tr İİBF AB108 %
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 Definition, Concepts and Extents of Accounting
2 Introduction to Chart of Accounts, Balance Sheet and Income Statement
3 Equation of Accounting
4 Concept of Account, Double-Entry System
5 Rules of Accounts and Accounting Process
6 bookkeeping records
7 Examples of Accounting Process
8 Midterm Exam
9 Examples of Accounting Process
10 Journal Entries ( Liquid Assets )
11 Journal Entries : Merchandise( periodical inventory method)
12 Journal Entries : Merchandise( continious inventory method)
13 Journal Entries : Special Conditions of Merchandise
14 Application of Monography (Case Study)
Materials
Materials are not specified.
Resources
ResourcesResources Language
finansal (Genel) Muhasebe, Prof.Dr. Nihat Küçüksavaş, BEta Yay, 2011,İstanbulTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes