TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| POLITICAL SCIENCE AND INTERNATIONAL RELATIONS PR. | |
| Code | ISLS303 |
| Name | Accounting I |
| Term | 2021-2022 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
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 ans accounts transactions 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 | make sense of balance sheet and income statements and prapare them |
| LO04 | Learn accounting equation and calculation of capital |
| LO05 | Learn assets and liabilities account |
| LO06 | Learn expense and revenue accounts |
| LO07 | Learn double entry method |
| LO08 | Learn current term transactions |
| LO09 | Learn arrangement of trial balance |
| LO10 | Define main groups and related items of financial statements (e.g. current non-current assets and liabilities, equity) |
| LO11 | Define main groups and related items of financial statements (cost of gooods solds expenses and revenues) |
| LO12 | Define main groups and related items of financial statements (cash flows from operating, investing, financing activities) |
| LO13 | Identify inventory costing, depreciation, and basics of valuation methods to the related accounts |
| LO14 | Learn end of period transactions in generally |
| LO15 | Learn arrangement year-end closing entries |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Concept accounting and enterprise, basic concepts and principles of accounting | reading related chapters, and interpretation | |
| 2 | Generally accepted principles of accounting | reading related chapters, and interpretation | |
| 3 | Balance sheet and income statements | reading related chapters, and interpretation | |
| 4 | Preparation Balance sheet and income statements | reading related chapters, and interpretation | |
| 5 | Accounting process in a period and accounts about value added tax | reading related chapters, and interpretation | |
| 6 | Uniform system of accounts | reading related chapters, and interpretation | |
| 7 | Concept account and recording transactions | reading related chapters, and interpretation | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | recording transactions in term | reading related chapters, and interpretation | |
| 10 | recording transactions in term and continuous inventory application | reading related chapters, and interpretation | |
| 11 | periodic inventory application | reading related chapters, and interpretation | |
| 12 | General trial preparation and end of period transactions in generally | reading related chapters, and interpretation | |
| 13 | end of period transactions | reading related chapters, and interpretation | |
| 14 | year end closing entry | reading related chapters, and interpretation | |
| 15 | Monographs (case study) | re-reading and problem solution | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
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 | ||