PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ISLE 104	ACCOUNTING - II	3 + 0	2nd Semester	5

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	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Recognizes concept of adjustment
2	Learns how to realize adjustment transactions
3	does adjustment entries
5	Reads accounting information on financial statements
4	prepares basic financial statements

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	3	4	2	2	2	5	4	4	1	3	1	3
LO 002	3	4	1	1	1	5	4	4	1	3	1	3
LO 003	4	4	1	1	1	5	4	4	1	3	1	3
LO 004	5	5	3	3	5	4	4	4	4	4	1	4
LO 005	5	5	4	4	3	5	5	5	4	4	1	4
Sub Total	20	22	11	11	12	24	21	21	11	17	5	17
Contribution	4	4	2	2	2	5	4	4	2	3	1	3

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	13	3	39
Hours for off-the-classroom study (Pre-study, practice)	13	3	39
Assignments	2	13	26
Mid-terms	1	13	13
Final examination	1	13	13
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
ISLE 104	ACCOUNTING - II	3 + 0	3	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. OSMAN BARLAS BURSALI	obbur@pau.edu.tr		İİBF C0206	%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

Weeks	Topics
1	A Review of Accounting Process
2	Concept of Trial Balance and General Unadjusted Trial Balance
3	Concept of Adjustment
4	Adjustments and Adjustment Entries (Current Assets)
5	Adjustments and Adjustment Entries (Current Assets)
6	Adjustments and Adjustment Entries (Fixed Assets)
7	Adjustments and Adjustment Entries (Short-term liabilities)
8	Midterm Exam
9	Adjustments and Adjustment Entries (Long-term liabilities)
10	Adjustments and Adjustment Entries (Shareholders’ Equity)
11	Adjustments and Adjustment Entries (Revenues and Expenses)
12	Preparation of Adjusted Trial Balance
13	Preparation of Balance Sheet and Income Statements
14	Monography (Case) Study

Materials

Materials are not specified.

Resources

Resources	Resources Language
Sevilengül, O., Genel Muhasabe, , Gazi Kitapevi, 2010.	Türkçe
Genel Muhasebe, Orhan Sevilengül	Türkçe
Genel Muhasebe, Orhan Sevilengül	Türkçe
Genel Muhasebe, Orhan Sevilengül	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

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

Prospective Student