PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BNK 120	GENERAL ACCOUNTING II	3 + 0	2nd Semester	3,5

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	IT IS AIMED TO PROVIDE DETAILED INFORMATION ABOUT THE ASSET AND RESOURCE STRUCTURES OF THE ENTERPRISE AND TO TEACH STUDENTS ABOUT THE REGISTRATION OF END-OF-SEMESTER TRANSACTIONS
Course Content	Organizes Internal Accounting Inventory Studies (Balance Sheet and Income Statement Accounts), Financial (Financial) Statements.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	TRACKING AND RECORDING OF BUSINESS ASSET AND RESOURCE MOVEMENTS
2	Understands and applies the issues of accounting operations at the end of the semester.
3	Understands the importance of following the legislation related to his profession.

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	5	5	3	4
LO 002					4	5		3
LO 003			5				4				5	4
Sub Total	5	5	8	4	4	5	4	3			5	4
Contribution	2	2	3	1	1	2	1	1	0	0	2	1

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
Mid-terms	1	10	10
Final examination	1	11	11
Total Work Load ECTS Credit of the Course			91 3,5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BNK 120	GENERAL ACCOUNTING II	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. HİLAL SARI ÖZGÜN	sarih@pau.edu.tr		BEMYO E0002	%70

Goals		IT IS AIMED TO PROVIDE DETAILED INFORMATION ABOUT THE ASSET AND RESOURCE STRUCTURES OF THE ENTERPRISE AND TO TEACH STUDENTS ABOUT THE REGISTRATION OF END-OF-SEMESTER TRANSACTIONS
Content		Organizes Internal Accounting Inventory Studies (Balance Sheet and Income Statement Accounts), Financial (Financial) Statements.

Topics

Weeks	Topics
1	Review of Accounting Process
2	Inventory (end of period) concept of operations
3	Inventory (end of period) procedures and records
4	Inventory (end of period) procedures and records
5	Inventory (end of period) procedures and records
6	Inventory (end of period) procedures and records
7	Inventory (end of period) procedures and records
8	Midterm Exam
9	Inventory (end of period) procedures and records
10	Inventory (end of period) procedures and records
11	Inventory (end of period) procedures and records
12	Preparation of Balance Sheet and Income Statement
13	Study Monographs
14	Study Monographs

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

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

Prospective Student