TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| POLITICAL SCIENCE AND INTERNATIONAL RELATIONS PR. (ENGLISH) | |
| Code | BUSS305 |
| Name | Financial Accounting I |
| Term | 2019-2020 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 |
The current term course schedule has not been prepared yet. Previous term groups and teaching staff are shown.
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Course Goal / Objective
Teach about accounting and basic accounting concepts, financial statement preparation, basic accounting equation, rules of accounts, recording business transaction about current assets
Course Content
This course contains accounting process, basic accounting concepts, financial staments, double entry bookkeeping system, basic rules of accounts, recording on journal, classifying on ledgers, cash, receivables and inventory records.
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 |
|---|
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 equation | Related chapters | |
| 5 | Transaction analysis | Related chapters | |
| 6 | Business transaction on the accounting equation | Related chapters | |
| 7 | Midterm Exam | Exam Preparation | |
| 8 | Mid-Term Exam | Related chapters | |
| 9 | Recording transactions in the books | Related chapters | |
| 10 | Preparing trial balances and financial statements | Related chapters | |
| 11 | Accrual accounting and income | Related chapters | |
| 12 | Adjusting accounts | Related chapters | |
| 13 | Cash and Receivables | Related chapters | |
| 14 | Uncollectible receivable account | Related chapters | |
| 15 | Inventories | Related chapters | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | ||