TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | MG32711 |
| Name | Uniform Chart of Accounts and Practice |
| Term | 2018-2019 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The main goal of this course is to explain accounts detaily and therefore preparing financial statements of businesses and communicating these reports to accounting information users.
Course Content
Financial accounting and accounting process, financial statements, recording business trancations, assets, liabilities and capital accounts,income and expense accounts
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain basic accounting concepts and principles |
| LO02 | Understand accounting process |
| LO03 | Understand and prepare finacial statements |
| LO04 | Explain asset accounts |
| LO05 | Explain liabilities and capital accounts |
| LO06 | Explain income statement accounts and cost accounts |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. | |
| PLO02 | - | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | |
| PLO03 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO04 | - | Explains how to interpret the results obtained from the application of the models in the accounting discipline. | |
| PLO05 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO06 | - | Combines the application of the methods of business management and accounting methods | |
| PLO07 | - | Uses the basic techniques of financial analysis to achieve the best result. | |
| PLO08 | - | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO09 | - | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO10 | - | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO11 | - | Has the ability to communicate orally and in writing. | |
| PLO12 | - | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO13 | - | Do researches on the science of accounting, to form the basis for the decision-making process. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic accounting concepts and principles | Reading material related to the topic | |
| 2 | Finacial statements | Reading material related to the topic | |
| 3 | Assets- Cash and Securities | Reading material related to the topic | |
| 4 | Assets- Receivables | Reading material related to the topic | |
| 5 | Assets- Inventories | Reading material related to the topic | |
| 6 | Assets- Prepaid expenses and accruals | Reading material related to the topic | |
| 7 | Assets- Noncurrent assest | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Assets- Noncurrent assest | Reading material related to the topic | |
| 10 | Liabilities and Capital- Current and Noncurrent liabilities | Reading material related to the topic | |
| 11 | Liabilities and Capital- Current and Noncurrent liabilities | Reading material related to the topic | |
| 12 | Liabilities and Capital- Current and Noncurrent liabilities | Reading material related to the topic | |
| 13 | Liabilities and Capital- Unearned revenues and accruals | Reading material related to the topic | |
| 14 | Liabilities and Capital- Capital | Reading material related to the topic | |
| 15 | Income statement accounts and cost accounts | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |