TÜRKÇE
ENGLISH
Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC221 |
| Name | 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 | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Prof. Dr. SERKAN YILMAZ KANDIR
(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 | Learn basic accounting equation |
| LO04 | Learn balance sheet and income statement |
| LO05 | Arrange preclosing trial balance |
| LO06 | Learn the procedures what to do in an accounting period |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 5 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 5 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 3 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 4 |
| PLO05 | - | Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 3 |
| PLO06 | - | Determine appropriate methods to solve business problems | 4 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 4 |
| PLO08 | - | Use the basic numerical and statistical softwares | 5 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 5 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 3 |
| PLO11 | - | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 2 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 4 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 4 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 2 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 5 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 5 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 5 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 5 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Concept accounting and enterprise, basic concepts and principles of accounting | Reading material related to the topic | |
| 2 | Generally accepted principles of accounting | Reading material related to the topic | |
| 3 | Balance sheet and income statements, trial, post-closing trial balance | Reading material related to the topic | |
| 4 | Accounting procedure and correction | Reading material related to the topic | |
| 5 | Uniform system of accounts | Reading material related to the topic | |
| 6 | Concept account and operation | Reading material related to the topic | |
| 7 | Assets account and booking | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Liability account and booking | Reading material related to the topic | |
| 10 | Periodical and at intervals inventory methods | Reading material related to the topic | |
| 11 | Periodical and at intervals inventory application | Reading material related to the topic | |
| 12 | Income statements and samples of practice | Reading material related to the topic | |
| 13 | General trial preparation | Reading material related to the topic | |
| 14 | General trial preparation | Reading material related to the topic | |
| 15 | Monographs with general trial | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
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 |