PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BYA 102	ACCOUNTING	3 + 1	2nd Semester	4

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	General information, balance sheets and accounts, the accounting system, current assets, fixed assets, foreign resource accounts, equity accounts, income statement accounts, commercial documents, Order-Invoice-Billing, cashiering, accounting procedures related to personnel, the current account, bank transactions Czech bond transactions, Proforma invoices, financial reports
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Accounting, accounting, accounts and to obtain general information about the functioning of the accounting system
2	Asset accounts and dealing with resource accounts
3	Pre-make accounting procedures
4	To support the accounting transactions
5	Financial reports provide the administrator's approval

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	PO 13	PO 14
LO 001	5	5	5		5		5	5		5			5	5
LO 002	5	5	5		5		5	5		5			5	5
LO 003	5	5	5		5		5	5		5			5	5
LO 004	5	5	5		5		5	5		5			5	5
LO 005	5	5	5		5		5	5		5			5	5
Sub Total	25	25	25		25		25	25		25			25	25
Contribution	5	5	5	0	5	0	5	5	0	5	0	0	5	5

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)	14	2	28
Mid-terms	1	10	10
Final examination	1	10	10
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
BYA 102	ACCOUNTING	3 + 1	1	Turkish	2022-2023 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer AYŞE GENÇ	agenc@pau.edu.tr		ACMYO A0211	%60

Goals		With this course, students are making in accounting and finance operations to gain knowledge and skills related to the intended development.
Content		General information, balance sheets and accounts, the accounting system, current assets, fixed assets, foreign resource accounts, equity accounts, income statement accounts, commercial documents, Order-Invoice-Billing, cashiering, accounting procedures related to personnel, the current account, bank transactions Czech bond transactions, Proforma invoices, financial reports

Topics

Weeks	Topics
1	Basic Accounting Concepts and Financial Statements
2	The Concept of Account and Account Operations
3	Accounting Process and A Case Study
4	Books Used in Accounting and Book Records
5	Book Records
6	Book Records
7	Book Records
8	Inventory (end of period) concept of operations
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	Inventory (end of period) procedures and records
13	Monograph
14	Monograph

Materials

Materials are not specified.

Resources

Resources	Resources Language
Nihat KÜÇÜKSAVAŞ, Finansal Muhasebe (Genel Muhasebe)	Türkçe
İbrahim LAZOL, Genel Muhasebe	Türkçe
Genel Muhasebe-I, T. C. Anadolu Üniversitesi Açıköğretim Fakültesi Yayını.	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