TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| INTERNATIONAL RELATIONS PR. | |
| Code | BUSS305 |
| Name | Financial 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 | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Teach about all the adjustments that have to be made before the preparation of the financial statements.
Course Content
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 Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn accounting period and basic accounting concept |
| LO02 | Understand and prepare financial statements |
| LO03 | Learn basic accounting equation and examine the effects of business transactions on basic accounting equation |
| LO04 | Learn double entry bookkeeping system |
| LO05 | Understand basic rules of accounts and make journal records and then classify on ledgers |
| LO06 | Learn business transactions about current assets |
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 |
| 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. | 4 |
| 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. | |
| 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. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 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 | |
| 8 | T-Account | Related chapters | |
| 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 | 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 | ||