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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 104ACCOUNTING - II3 + 02nd Semester6

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective The objective of the course is to teach how to conduct adjustment transactions and how to prepare balance sheet and income statements.
Course Content Adjustment concept, adjustments regarding to some accounts and their entries, and preparation of balance sheet and income statements are examined.
Prerequisites No the prerequisite of lesson.
Corequisite BUSI 103 ACCOUNTING - I
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Recognizes concept of adjustment
2Learns how to realize adjustment transactions
3Is able to do adjustment entries
4Is able to prepare basic financial statements
5Reads accounting information on financial statements

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08
LO 001   3  53
LO 002 4 24 53
LO 00323141252
LO 00423141252
LO 00524353253
Sub Total614518962513
Contribution13142153

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14684
Mid-terms11313
Final examination11717
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring3HAKAN SARITAŞ
Details 2022-2023 Spring3HAKAN SARITAŞ
Details 2021-2022 Spring4HAKAN SARITAŞ
Details 2020-2021 Spring4HAKAN SARITAŞ
Details 2019-2020 Summer1HAKAN SARITAŞ
Details 2019-2020 Spring1HAKAN SARITAŞ
Details 2018-2019 Summer1HAKAN SARITAŞ
Details 2018-2019 Spring1HAKAN SARITAŞ
Details 2017-2018 Summer1HAKAN SARITAŞ
Details 2017-2018 Spring5HAKAN SARITAŞ
Details 2016-2017 Summer1HAKAN SARITAŞ
Details 2016-2017 Spring5HAKAN SARITAŞ
Details 2015-2016 Spring1HAKAN SARITAŞ
Details 2014-2015 Summer1HAKAN SARITAŞ
Details 2014-2015 Summer1HAKAN SARITAŞ
Details 2014-2015 Spring1HAKAN SARITAŞ
Details 2013-2014 Summer1HAKAN SARITAŞ
Details 2013-2014 Summer1HAKAN SARITAŞ
Details 2013-2014 Spring1HAKAN SARITAŞ
Details 2012-2013 Summer1HAKAN SARITAŞ
Details 2012-2013 Summer1HAKAN SARITAŞ
Details 2012-2013 Summer1HAKAN SARITAŞ
Details 2012-2013 Spring1HAKAN SARITAŞ
Details 2011-2012 Summer1HAKAN SARITAŞ
Details 2011-2012 Spring1HAKAN SARITAŞ
Details 2010-2011 Spring1HAKAN SARITAŞ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BUSI 104 ACCOUNTING - II 3 + 0 3 English 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. HAKAN SARITAŞ hsaritas@pau.edu.tr İİBF AB101 %70
Goals The objective of the course is to teach how to conduct adjustment transactions and how to prepare balance sheet and income statements.
Content Adjustment concept, adjustments regarding to some accounts and their entries, and preparation of balance sheet and income statements are examined.
Topics
WeeksTopics
1 A Review of Accounting Process, Concept of Unadjusted Trial Balance, Concept of Adjustment
2 Types of Adjustments: Deferrals (Prepaid Expenses + Unearned Revenues)
3 Types of Adjustments: Accruals (Accrued Revenues + Accrued Expenses)
4 Adustments for Cash Account, Bank Account and Investments
5 Adjustment for Receivables (A/R + N/R + Doubtful &Worthless Receivables)
6 Adjustments for Inventory (Inventory Costing: FIFO +LIFO+AVERAGE)
7 Adjustments for VAT (Value Added Tax)
8 Adustment for Fixed Assets (DEPRECIATION: Straight Line+ Units of Production+Double Declining+ Special Cases- Pro rata & Exceptional)
9 Adustment for Fixed Assets (Recording Depreciation Expense + Sale of Plant Assets + Revaluation+AMORTIZATION + DEPLETION)
10 Adustments for Liabilities: Financial Liabilities
11 Adustments for Liabilities: A/P +N/P
12 Year-end Closing Procedures
13 Monography - Case Study (Adustments + Preparation of Trial Balance+ Preparation of Adjusted Trial Balance+ Preparation of Balance Sheet and Income Statement)
14 Monography - Case Study (Adustments + Preparation of Trial Balance+ Preparation of Adjusted Trial Balance+ Preparation of Balance Sheet and Income Statement)
Materials
Materials are not specified.
Resources
ResourcesResources Language
Horngren's Financial & Managerial Accounting, Global Edition, 6/e Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura ©2019 ISBN: 978129227074English
Accounting II-Class Book (Prof. Dr. Hakan SARITAŞ), Nokta Yayınevi 2018.English
Horngren's Accounting (Nobles, Tracie; Mattison, Brenda And Matsumura, Ella Mae), 11th Edition (Global Edition), Pearson Education Limited.English
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes