PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ISLE 122	ACCOUNTING	3 + 0	2nd Semester	4

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

1	Recognizes basic accounting concepts and principles
2	Comprehends basic accounting equation
3	Recognizes concepts of account, journal, and ledger
4	Learns double entry accounting method
5	Records financial transactions

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12
LO 001	1	1	1	1	1	1	2	1	2	3	2	2
LO 002	1	1	1		1	2	1	2	2	2	1	1
LO 003	1	1	1			1	1	2	1	2	1	3
LO 004	1	1	1	1	1	1	2	3	2	2	2	1
LO 005				1		1	2	2	3	1	1	2
Sub Total	4	4	4	3	3	6	8	10	10	10	7	9
Contribution	1	1	1	1	1	1	2	2	2	2	1	2

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	2	28
Assignments	4	2	8
Mid-terms	1	10	10
Final examination	1	16	16
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ISLE 122	ACCOUNTING	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. HAFİZE MEDER ÇAKIR	hmeder@pau.edu.tr		İİBF AB112	%80

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

Weeks	Topics
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

Resources	Resources Language
orhan sevilengül, genel muhasebe	Türkçe
finansal (Genel) Muhasebe, Prof.Dr. Nihat Küçüksavaş, BEta Yay, 2011,İstanbul	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student