TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| INTERNATIONAL RELATIONS PR. | |
| Code | ISLS303 |
| Name | Accounting I |
| Term | 2017-2018 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
Prof. Dr. JALE SAĞLAR
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Recording all kinds of financial procedures in balance sheet and income statements, financial accounts, accounts, accounting record and tools, generally accepted principles of accounting, account of assets and liabilities.
Course Content
In this course, the basic concepts of accounting as well as the fundemental tables such as balance sheet, income statement, single-and double-sided documents will be examined.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize fundamental conception and documentary material |
| LO02 | Express frame of reference regarding balance sheet and income statements |
| LO03 | make sense of balance sheet and income statements and prapare them |
| LO04 | Learn accounting equation and calculation of capital |
| LO05 | Learn assets and liabilities account |
| LO06 | Learn expense and revenue accounts |
| LO07 | Learn double entry method |
| LO08 | Learn current term transactions |
| LO09 | Learn arrangement of trial balance |
| LO10 | Define main groups and related items of financial statements (e.g. current non-current assets and liabilities, equity) |
| LO11 | Define main groups and related items of financial statements (cost of gooods solds expenses and revenues) |
| LO12 | Define main groups and related items of financial statements (cash flows from operating, investing, financing activities) |
| LO13 | Learn end of period transactions in generally |
| LO14 | Learn arrangement year-end closing entries |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the basic concepts and theories within the disciplines of Political Science and International Relations. | 3 |
| PLO01 | - | ||
| PLO02 | Bilgi - Kuramsal, Olgusal | Understands the methodologies used in the disciplines of Political Science and International Relations. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to follow, interpret and apply problem-solving techniques focused on problem solving in different social fields of international and national dimension. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Questions traditional approaches, practices and methods, develop and apply new working methods when necessary. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Recognize/apply social, scientific and professional ethical values. | 3 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility, leads and works effectively individually and/or in a team. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field and improves himself/herself. | 3 |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use Turkish and at least one foreign language in accordance with the requirements of academic life and business life. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes data related to social sciences. | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | Define and analyze political, economic and social problems of international, regional and national context. | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Gains critical thinking skills in the field of social sciences. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Concept accounting and enterprise, basic concepts and principles of accounting | Related chapters | |
| 2 | Generally accepted principles of accounting | Related chapters | |
| 3 | Balance sheet and income statements, trial, post-closing trial balance | Related chapters | |
| 4 | Accounting procedure and correction | Related chapters | |
| 5 | Uniform system of accounts | Related chapters | |
| 6 | Concept account and operation | Related chapters | |
| 7 | Mid-term Exam | Exam Preparation | |
| 8 | Assets account and booking | Related chapters | |
| 9 | Liability account and booking | Related chapters | |
| 10 | Periodical and at intervals inventory methods | Related chapters | |
| 11 | Periodical and at intervals inventory application | Related chapters | |
| 12 | Income statements and samples of practice | Related chapters | |
| 13 | General trial preparation | Related chapters | |
| 14 | General trial preparation | Related chapters | |
| 15 | Monographs with general trial | Related chapters | |
| 16 | Final Exam | Exam Preparation | |
| 17 | Final Exam | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||