TÜRKÇE
ENGLISH
Information
| Code | MV141 |
| Name | Accounting Information System and Organization |
| Term | 2022-2023 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to provide the students with information about the structure of the accounting information system, the identification, processing and processing of data, the documents and documents used in the accounting processes, the legal regulations concerning the professional members, the organization of the information system and the security of the information system.
Course Content
Accounting information system and security, accounting documents, notebooks used in accounting, account plan, organization of accounting information system, accounting professional law, ethical principles for professional accountants.
Course Precondition
none
Resources
Accounting Information System and Organization- Fatih Coşkun Ertaş
Notes
Fatih Coşkun ERTAŞ, Accounting Organization, Seçkin Publishing ANKARA
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the basic concepts of accounting information system (information, system, data, etc.). |
| LO02 | Explain the data and information flow in the accounting information system process. |
| LO03 | Explain the relationship between database, accounting information system and technology. |
| LO04 | Have information about the security of accounting information system. |
| LO05 | Explains the system and basic information. |
| LO06 | Explains business activities related to sales and revenue. |
| LO07 | Explain the financial accounting process. |
| LO08 | Explain the stages of accounting information system. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 3 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 5 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | 5 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 5 |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | 5 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | 4 |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | 4 |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Accounting information system | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 3 | Accounting information system and its importance for business | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 4 | Big data concept | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Information about the analysis of big data | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Information Technologies and Accounting Software | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Security in accounting information system | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Documents used in accounting | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Notebooks used in accounting | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Uniform chart of accounts | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Organization of accounting information system | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Organization of accounting information system Applications | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Accounting professional legislation | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Ethical principles for professional accountants | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||