COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 104ACCOUNTING - II3 + 02nd Semester5

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06
LO 012412  
LO 022412  
LO 032412  
LO 042412  
LO 052412  
Sub Total1020510  
Contribution241200

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)14456
Assignments2714
Mid-terms177
Final examination11111
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Spring14HAFİZE MEDER ÇAKIR

Course Details
Course Code:  ISLE 104 Course Title:  ACCOUNTING - II
L+P Hour : 3 + 0   Course Code : 14   Language Of Instruction: Turkish Course Semester :  2020-2021 Spring
Course Coordinator :  PROFESSOR HAFİZE MEDER ÇAKIR E-Mail:  hmeder@pau.edu.tr Phone Number : 
Course Location İİBF AB108,
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.
Attendance : %70
Topics
WeeksTopics
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
ResourcesResources Language
Sevilengül, O., Genel Muhasabe, , Gazi Kitapevi, 2010.Türkçe
Genel Muhasebe, Orhan SevilengülTürkçe
Genel Muhasebe, Orhan SevilengülTürkçe
Genel Muhasebe, Orhan SevilengülTürkçe
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
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