TÜRKÇE
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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. JALE SAĞLAR
(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 ans accounts transactions will be examined.
Course Precondition
None.
Resources
Veyis Naci Tanış Genel Muhasebe
Notes
Other Financial Accounting books.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the basic concepts and documents related to accounting |
| LO02 | Recall the basic principles of balance sheet and income statement from financial statements |
| LO03 | Recall assets and liabilities account |
| LO04 | Recall expense and revenue accounts |
| LO05 | Recall double entry method |
| LO06 | Recall current term transactions |
| LO07 | Recall arrangement of trial balance |
| LO08 | Define main groups and related items of financial statements (e.g. current non-current assets and liabilities, equity) |
| LO09 | Identify inventory costing, depreciation, and basics of valuation methods to the related accounts |
| LO10 | Recall end of period transactions |
| LO11 | Recall arrangement year-end closing entries |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | 5 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | 4 |
| PLO11 | 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. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | 5 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively by using different sources within the framework of academic rules. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 3 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | 4 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | 5 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises | 3 |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, Basic Concepts and Principles | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Accounting Equation and Calculation of Capital | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | 2-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 | Principles and Examples of Double Entry Method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | 2-Principles and Examples of Double Entry Method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | 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 | 3-Current Term Transactions and Arrangement of Adjusted Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | End of Period Transactions and Year-end Closing Entries | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | 2-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 | ||