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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC201 |
| Name | Financial Accounting I |
| Term | 2019-2020 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 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 | KAYAHAN TÜM |
| Course Instructor |
KAYAHAN TÜM
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To teach knowledge of accountancy profession, accounts, title of balance sheet and income statement, recording of transactions into journal and ledgers, posting, accounting process, preparing trial balance, balance sheet and income statement
Course Content
Basic financial accounting concepts and principles, accountancy profession, accounts, title of balance sheet and income statement, recording of transactions into journal and ledgers, posting, accounting process, preparing trial balance, balance sheet, and income statement
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain basic concepts and principles of accounting. |
| LO02 | Classify accounts in the account chart. |
| LO03 | Classify transactions in terms of relevant accounts. |
| LO04 | Record transactions into journal. |
| LO05 | Record transactions into relevant ledger. |
| LO06 | Prepare balance sheet and income statements. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | 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. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 5 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic financial accounting concepts and principles, historical development process of accounting, accountancy as a profession, documents used in accounting process | Reading material related to the topic | |
| 2 | Types of taxpayers and accounting recording systems, business books, single-entry bookkeeping and double-entry bookkeeping | Reading material related to the topic | |
| 3 | Balance sheet, balance sheet equity, account, titles of accounts of balance sheet, recording into accounts | Reading material related to the topic | |
| 4 | Effects of transactions on balance sheet | Reading material related to the topic | |
| 5 | Income statement: how to prepare an income statement | Reading material related to the topic | |
| 6 | Ledger: how to record into ledger | Reading material related to the topic | |
| 7 | Flashback: examples on the prior course topics-Journal: how to record into journal-explanations with examples | 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 Trial Balance | Reading material related to the topic | |
| 13 | Accounts relating to Value Added Tax (VAT), how to record transactions regarding VAT into the relevant accounts | 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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||