ISLZ201 Financial Accounting I

5 ECTS - 3-0 Duration (T+A)- 3. Semester- 3 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Assessment
Student Workload - ECTS

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
ECONOMETRICS PR.
Code ISLZ201
Name Financial Accounting I
Term 2018-2019 Academic Year
Semester 3. 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 C Compulsory
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. VEYİS NACİ TANIŞ
Course Instructor Prof. Dr. KORAY TUAN (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 the basic concepts and documents related to accounting
LO02 Understand the functioning of balance sheet and income statement accounts and arrange temporary trial balance
LO03 Recall the basic principles of balance sheet and income statement from financial statements
LO04 Recall accounting equation and calculation of capital
LO05 Recall assets and liabilities account
LO06 Recall expense and revenue accounts
LO07 Recall double entry method
LO08 Recall current term transactions
LO09 Recall 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 Identify inventory costing, depreciation, and basics of valuation methods to the related accounts
LO14 Recall end of period transactions
LO15 Recall arrangement year-end closing entries


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 - Explains Econometric concepts 0
PLO01 - Explains Econometric concepts 5
PLO01 - Explains Econometric concepts 0
PLO02 - Acquires basic Mathematics, Statistics and Operation Research concepts 0
PLO02 - Acquires basic Mathematics, Statistics and Operation Research concepts 2
PLO02 - Acquires basic Mathematics, Statistics and Operation Research concepts 0
PLO03 - Equipped with the foundations of Economics, and develops Economic models 0
PLO03 - Equipped with the foundations of Economics, and develops Economic models 0
PLO03 - Equipped with the foundations of Economics, and develops Economic models 1
PLO04 - Describes the necessary concepts of Business 0
PLO04 - Describes the necessary concepts of Business 1
PLO04 - Describes the necessary concepts of Business 3
PLO05 - Models problems with Mathematics, Statistics, and Econometrics 0
PLO05 - Models problems with Mathematics, Statistics, and Econometrics 1
PLO05 - Models problems with Mathematics, Statistics, and Econometrics 0
PLO06 - Estimates the model consistently and analyzes & interprets its results 0
PLO06 - Estimates the model consistently and analyzes & interprets its results 0
PLO06 - Estimates the model consistently and analyzes & interprets its results 4
PLO07 - Acquires the ability to analyze, benchmark, evaluate and interpret at conceptual levels to develop solutions to problems 0
PLO07 - Acquires the ability to analyze, benchmark, evaluate and interpret at conceptual levels to develop solutions to problems 0
PLO07 - Acquires the ability to analyze, benchmark, evaluate and interpret at conceptual levels to develop solutions to problems 0
PLO08 - Collects, edits, and analyzes data 4
PLO08 - Collects, edits, and analyzes data 3
PLO08 - Collects, edits, and analyzes data 0
PLO09 - Uses a package program of Econometrics, Statistics, and Operation Research 0
PLO09 - Uses a package program of Econometrics, Statistics, and Operation Research 0
PLO09 - Uses a package program of Econometrics, Statistics, and Operation Research 1
PLO10 - Effectively works, take responsibility, and the leadership individually or as a member of a team 0
PLO10 - Effectively works, take responsibility, and the leadership individually or as a member of a team 4
PLO10 - Effectively works, take responsibility, and the leadership individually or as a member of a team 0
PLO11 - Awareness towards life-long learning and follow-up of the new information and knowledge in the field of study 0
PLO11 - Awareness towards life-long learning and follow-up of the new information and knowledge in the field of study 5
PLO11 - Awareness towards life-long learning and follow-up of the new information and knowledge in the field of study 0
PLO12 - Develops the ability of using different resources in the form of academic rules, synthesis the information gathered, and effective presentation in an area which has not been studied 0
PLO12 - Develops the ability of using different resources in the form of academic rules, synthesis the information gathered, and effective presentation in an area which has not been studied 5
PLO12 - Develops the ability of using different resources in the form of academic rules, synthesis the information gathered, and effective presentation in an area which has not been studied 0
PLO13 - Uses Turkish and at least one other foreign language, academically and in the business context 0
PLO13 - Uses Turkish and at least one other foreign language, academically and in the business context 0
PLO13 - Uses Turkish and at least one other foreign language, academically and in the business context 5
PLO14 - Good understanding, interpretation, efficient written and oral expression of the people involved 0
PLO14 - Good understanding, interpretation, efficient written and oral expression of the people involved 5
PLO14 - Good understanding, interpretation, efficient written and oral expression of the people involved 0
PLO15 - Improves himself/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development 3
PLO15 - Improves himself/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development 0
PLO15 - Improves himself/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development 4
PLO16 - Questions traditional approaches and their implementation while developing alternative study programs when required 0
PLO16 - Questions traditional approaches and their implementation while developing alternative study programs when required 3
PLO16 - Questions traditional approaches and their implementation while developing alternative study programs when required 0
PLO17 - Recognizes and implements social, scientific, and professional ethic values 3
PLO17 - Recognizes and implements social, scientific, and professional ethic values 3
PLO17 - Recognizes and implements social, scientific, and professional ethic values 0
PLO18 - Follows actuality, and interprets the data about economic and social events 1
PLO18 - Follows actuality, and interprets the data about economic and social events 4


Week Plan

Week Topic Preparation Methods
1 Introduction, Basic Concepts and Principles Reading material related to the topic
2 Accounting Equation and Calculation of Capital Reading material related to the topic
3 Accounting Equation and Calculation of Capital Reading material related to the topic
4 Basic Financial Tables: Balance Sheet and Applications Reading material related to the topic
5 Basic Financial Statements: Income Statement and Applications Reading material related to the topic
6 Account and Its Importance in Accounting: Reviewing Account of Assets and Liabilities Reading material related to the topic
7 Account and Its Importance in Accounting: Reviewing Expense and Revenue Accounts Reading material related to the topic
8 Mid-Term Exam Preparation to Exam
9 Principles and Examples of Double Entry Method Reading material related to the topic
10 Principles and Examples of Double Entry Method Reading material related to the topic
11 Current Term Transactions and Arrangement of Trial Balance Reading material related to the topic
12 Current Term Transactions and Arrangement of Adjusted Balance Reading material related to the topic
13 Current Term Transactions and Arrangement of Adjusted Balance Reading material related to the topic
14 End of Period Transactions and Year-end Closing Entries Reading material related to the topic
15 End of Period Transactions and Year-end Closing Entries Reading material related to the topic
16 Term Exams Preparation to Exam
17 Term Exams Preparation to Exam


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Midterm Exam 100 40
General Assessment
Midterm / Year Total 100 40
1. Final Exam - 60
Grand Total - 100


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

Update Time: 01.05.2025 12:15