TÜRKÇE
ENGLISH
Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC201 |
| Name | Financial Accounting I |
| Term | 2020-2021 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | KAYAHAN TÜM |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(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 | - | List and define the concepts of business management, and explain their relations to each other | 4 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 2 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 1 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 1 |
| 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. | 1 |
| PLO06 | - | Determine appropriate methods to solve business problems | 4 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 3 |
| PLO08 | - | Use the basic numerical and statistical softwares | 1 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 3 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 4 |
| 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. | 4 |
| 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 | 4 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 3 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 3 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 4 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 4 |
| 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 | 4 |
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 | ||