|Course Title||Code||Semester||L+P Hour||Credits||ECTS|
|Financial Accounting I *||BUSS 305||5||3||3||5|
|Prerequisites and co-requisites|
|Recommended Optional Programme Components||None|
|Language of Instruction||English|
|Course Level||First Cycle Programmes (Bachelor's Degree)|
|Course Coordinator||Asst.Prof.Dr. Elif Nursun DEMİRCİOĞLU|
Teach about all the adjustments that have to be made before the preparation of the financial statements.
This course contents capital expenditure and revenue expenditure, bad debts and allowance for doubtful debts, the valuation of inventory and double entry records for depreciation.
|Course's Contribution To Program|
|No||Program Learning Outcomes||Contribution|
Has the conceptual and theoretical competence to explain the phenomena in the disciplines of Political Science and International Relations.
Identifies the international and national issues by methodologies used in the disciplines of Political Science and International Relations; chooses the appropriate analysis techniques across the issues and applies the appropriate empirical studies.
Becomes skilful at following and interpreting different social areas in international and national levels and also applies the problem-solving oriented practices.
Collects, reviews and analyzes the data obtained which necessary for modelling applications in the Social Science.
Individually and/or in a team, takes responsibility, leadership, and works effectively.
In recognition of the need for lifelong learning, follows the latest developments in the field and improves himself/herself.
Uses Turkish, and at least one more foreign language, in accordance with the requirements of academic and work life.
Understands and interprets the feelings, thoughts and behaviors of related persons correctly; and expresses himself/herself in written and oral forms accurately.
Improves his/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development.
Questions traditional approaches, practices and methods; and develops and applies new study methods if necessary.
Recognizes and implements social, scientific and professional ethical values.
Develops skills of defining and analyzing the international, regional and national oriented issues, producing appropriate conflict-resolution techniques and negotiation skills.
Develops critical thinking skills.
|1||Introduction and expectations||Related chapters|
|2||Financial statements||Related chapters|
|3||Basic accounting concepts, assumptions||Related chapters|
|4||Basic accounting accuation||Related chapters|
|5||Transaction analysis||Related chapters|
|6||Business transaction on the accounting accuation||Related chapters|
|7||Midterm Exam||Exam Preparation|
|9||Recording transactions in the books||Related chapters|
|10||Trial balances and financial statements||Related chapters|
|11||Accrual accounting and income||Related chapters|
|12||Adjust the account||Related chapters|
|13||Adjust the account||Related chapters|
|14||Cash and Receivables||Related chapters|
|15||Uncollectible account||Related chapters|
|16-17||Final Exam||Exam Preparation|
|Recommended or Required Reading|