PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
TURI 107	INTRODUCTION TO ACCOUNTING	4 + 0	1st Semester	4

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
Course Objective	The purpose of this course is to introduce how to record and report financial transactions taken place in a business within the framework of basic accounting concepts and principles.
Course Content	Information about business and accounting: financial tables and effects of financial characteristic events to financial tables; information collecting technics for financial tables: accounting registers, account types; daily operations: account opening; purchase and sale operations of goods: periodic inventory method, constant inventory method and proceeds operations, security operations;
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.

COURSE LEARNING OUTCOMES

1	Describe the importance of accounting for the other departments and business management.
2	Relate the active and inactive accounts, income statement and the structure of cost calculations, function and establish relationships with each other.
3	Define accounting process, in any business and can relate the accounts, and records kept in accordance with the other accounting systems.

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	3	4	4	4	4	4	5	4	5	4	4	4	4	4
LO 002	5	5	5	5	4	4	4	4	4	4	5	5	5	5
LO 003	4	3	4	4	5	5	5	5	4	5	4	4	4	4
Sub Total	12	12	13	13	13	13	14	13	13	13	13	13	13	13
Contribution	4	4	4	4	4	4	5	4	4	4	4	4	4	4

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	5	70
Mid-terms	1	12	12
Final examination	1	10	10
Presentation / Seminar Preparation	1	12	12
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2025-2026 Fall	2	ÖZGE KILIÇARSLAN

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester	Mode of Delivery
TURI 107	INTRODUCTION TO ACCOUNTING	4 + 0	2	Turkish	2025-2026 Fall	Face to Face

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. ÖZGE KILIÇARSLAN	kozge@pau.edu.tr		TUR A0206	%

Goals		The purpose of this course is to introduce how to record and report financial transactions taken place in a business within the framework of basic accounting concepts and principles.
Content		Information about business and accounting: financial tables and effects of financial characteristic events to financial tables; information collecting technics for financial tables: accounting registers, account types; daily operations: account opening; purchase and sale operations of goods: periodic inventory method, constant inventory method and proceeds operations, security operations;

Topics

Weeks	Topics
1	Introduction To Accounting
2	Basic Accounting Principles
3	Balance Sheet and Balance Sheet Equation
4	Concept of Account, Double-Entry System
5	Chart of Accounts
6	Journal Entries (Current Assets)
7	Journal Entries (Current Assets)
8	Journal Entries (Fixed Assets)
9	Journal Entries (Short-term Liabilities)
10	Journal Entries (Short-term Liabilities)
11	Journal Entries (Long-term Liabilities)
12	Journal Entries (Shareholders’ Equity)
13	Journal Entries (Monograph)
14	Journal Entries (Monograph)

Materials

Materials are not specified.

Resources

Resources	Resources Language
Sevilengül, O., Genel Muhasebe, , Gazi Kitapevi, 2008	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