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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 123ACCOUNTING2 + 02nd Semester4

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective To introduce the process of recording and reporting financial transactions in businesses within the framework of accounting concepts and principles.
Course Content The function of accounting, basic accounting concepts, presentation of accounts, recording transactions, balance sheet equality will be explained.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1İlk kazanım otomatik olarak atılmaktadır. Güncellemeniz gerekmektedir. Yeni Eklemek için (+) YENİ KAZANIM EKLE tıklayınız.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 001            
Sub Total            
Contribution000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Hours for off-the-classroom study (Pre-study, practice)14228
Assignments3824
Mid-terms188
Final examination11616
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1HAFİZE MEDER ÇAKIR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 123 ACCOUNTING 2 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. HAFİZE MEDER ÇAKIR hmeder@pau.edu.tr Course location is not specified. %80
Goals To introduce the process of recording and reporting financial transactions in businesses within the framework of accounting concepts and principles.
Content The function of accounting, basic accounting concepts, presentation of accounts, recording transactions, balance sheet equality will be explained.
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
orhan sevilengül, genel muhasebeTürkçe
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