PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BURO 102	ACCOUNTING	3 + 1	2nd Semester	5

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	With this course, students are making in accounting and finance operations to gain knowledge and skills related to the intended development.
Course Content	Accounting, accounting, accounts and to obtain general information about the functioning of the accounting system, dealing with asset accounts and resource accounts, to make pre-accounting procedures, to support the accounting transactions, provide financial reports to the approval of the administrator.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Accounting and finance operations.

COURSE'S CONTRIBUTION TO PROGRAM

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	4	56
Hours for off-the-classroom study (Pre-study, practice)	13	2	26
Mid-terms	10	2	20
Final examination	14	2	28
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BURO 102	ACCOUNTING	3 + 1	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Assoc. Prof. Dr. YUSUF KAYA	ykaya@pau.edu.tr		BUMYO C0201	%70

Goals		With this course, students are making in accounting and finance operations to gain knowledge and skills related to the intended development.
Content		Accounting, accounting, accounts and to obtain general information about the functioning of the accounting system, dealing with asset accounts and resource accounts, to make pre-accounting procedures, to support the accounting transactions, provide financial reports to the approval of the administrator.

Topics

Weeks	Topics
1	Definition of Accounting and its Functions
2	Basic Concepts of Accounting
3	account Concept
4	Financial Statements
5	journal
6	Current Assets
7	Fixed Assets
8	Short-Term Liabilities and Inventory Operations
9	Long-Term Liabilities and Inventory Operations
10	Shareholders' equity
11	Concepts of Income and Expense
12	Cost of Sales Chart
13	income Statement
14	Investigation of off-balance sheet accounts

Materials

Materials are not specified.

Resources

Resources	Resources Language
GENEL MUHASEBE SERKAN ÖZDEMİR	Türkçe

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