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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 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 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
3does adjustment entries
5Reads accounting information on financial statements
4prepares basic financial statements

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)13113
Assignments13113
Mid-terms31339
Final examination31339
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring8HAFİZE MEDER ÇAKIR
Details 2022-2023 Spring4HAFİZE MEDER ÇAKIR
Details 2021-2022 Spring7OSMAN BARLAS BURSALI
Details 2020-2021 Summer1OSMAN BARLAS BURSALI
Details 2020-2021 Spring9MEHMET UTKU
Details 2019-2020 Summer1HAFİZE MEDER ÇAKIR
Details 2019-2020 Spring9HAFİZE MEDER ÇAKIR
Details 2018-2019 Summer1OSMAN BARLAS BURSALI
Details 2018-2019 Spring14OSMAN BARLAS BURSALI
Details 2017-2018 Summer1MEHMET UTKU
Details 2017-2018 Spring17OSMAN BARLAS BURSALI
Details 2016-2017 Summer2İLHAN KÜÇÜKKAPLAN
Details 2016-2017 Spring10OSMAN BARLAS BURSALI
Details 2015-2016 Spring14OSMAN BARLAS BURSALI
Details 2014-2015 Summer2OSMAN BARLAS BURSALI
Details 2014-2015 Summer2OSMAN BARLAS BURSALI
Details 2014-2015 Spring18OSMAN BARLAS BURSALI
Details 2013-2014 Summer3OSMAN BARLAS BURSALI
Details 2013-2014 Summer3OSMAN BARLAS BURSALI
Details 2013-2014 Spring16OSMAN BARLAS BURSALI
Details 2012-2013 Summer2OSMAN BARLAS BURSALI
Details 2012-2013 Summer2OSMAN BARLAS BURSALI
Details 2012-2013 Summer2OSMAN BARLAS BURSALI
Details 2012-2013 Spring14İLHAN KÜÇÜKKAPLAN
Details 2011-2012 Summer3HAFİZE MEDER ÇAKIR
Details 2011-2012 Spring18İLHAN KÜÇÜKKAPLAN
Details 2010-2011 Summer4DÜNDAR KÖK
Details 2010-2011 Spring18DÜNDAR KÖK
Details 2009-2010 Summer4HAKAN AYGÖREN
Details 2009-2010 Spring12DÜNDAR KÖK


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 104 ACCOUNTING - II 3 + 0 8 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. HAFİZE MEDER ÇAKIR hmeder@pau.edu.tr İİBF A0011 %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 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
Sevilengül, O., Genel Muhasabe, , Gazi Kitapevi, 2010.Türkçe
Genel Muhasebe, Orhan SevilengülTürkçe
Genel Muhasebe, Orhan SevilengülTürkçe
Genel Muhasebe, Orhan SevilengülTürkçe
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