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Information
| Code | ISLZ201 |
| Name | Financial Accounting I |
| Term | 2024-2025 Academic Year |
| Semester | 3. 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
Prof. Dr. MEHMET ÜNSAL MEMİŞ
(A Group)
(Ins. in Charge)
|
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 will be examined.
Course Precondition
There are no course prerequisites.
Resources
Genel Muhasebe İlkeler ve Uygulamalar Prof. Dr. Veyis Naci TANIŞ
Notes
Tüm genel muhasebe kitapları
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the basic concepts and documents related to accounting |
| LO02 | Understand the functioning of balance sheet and income statement accounts and arrange temporary trial balance |
| LO03 | Recall the basic principles of balance sheet and income statement from financial statements |
| LO04 | Recall assets and liabilities account |
| LO05 | Recall double entry method |
| LO06 | Recall arrangement of trial balance |
| LO07 | Define main groups and related items of financial statements (e.g. current non-current assets and liabilities, equity) |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the importance of demand and supply in economy science and the well-running conditions of the market economy | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Define the role of pricing within the event advantage of the market economy. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Perceive the costs and benefits arising from the global economy | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Produce numerical and policy options when confronted with problems. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Use quantitative and qualitative techniques of model building, decoding and interpretation. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Use the theory of economics in the analysis of economic events. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use computer programs, do synthesis and present prepared data efficiently. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Apply the methods of economic analysis. | 3 |
| PLO10 | Bilgi - Kuramsal, Olgusal | Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Take responsibility individually and / or in a team, take leadership and work effectively. | 4 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Question traditional approaches, practices and methods. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Recognize and apply social, scientific and professional ethical values. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, Basic Concepts and Principles | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | 1-Accounting Equation and Calculation of Capital | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | Accounting Equation and Calculation of Capital | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | Basic Financial Tables: Balance Sheet and Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | Basic Financial Statements: Income Statement and Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | Account and Its Importance in Accounting: Reviewing Account of Assets and Liabilities | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | Account and Its Importance in Accounting: Reviewing Expense and Revenue Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1-Principles and Examples of Double Entry Method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | Principles and Examples of Double Entry Method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | 1-Current Term Transactions and Arrangement of Trial Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 12 | 2-Current Term Transactions and Arrangement of Adjusted Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 13 | Current Term Transactions and Arrangement of Adjusted Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | 1-End of Period Transactions and Year-end Closing Entries | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | End of Period Transactions and Year-end Closing Entries | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 16 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation to Exam | 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||