TÜRKÇE
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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLZ105 |
| Name | Accounting I |
| Term | 2024-2025 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
Prof. Dr. KORAY TUAN
(Güz)
(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
Prof. Veyis Naci Tanış - Genel Muhasebe
Notes
Other Financial Accounting books.
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 | Recognize accounts and transaction on account |
| LO04 | distinction and illustration expense and revenue accounts |
| LO05 | Define and apply the accounting process in general |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | 4 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 3 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Concept accounting and enterprise, basic concepts and principles of accounting | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Generally accepted principles of accounting | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 3 | Balance sheet and income statements | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma |
| 4 | Preparation Balance sheet and income statements | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Örnek Olay |
| 5 | Accounting process in a period and accounts about value added tax | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 6 | Uniform system of accounts | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Concept account and recording transactions | readning related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | recording transactions in term | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 10 | recording transactions in term and continuous inventory application | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 11 | periodic inventory application | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 12 | General trial preparation and end of period transactions in generally | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 13 | end of period transactions | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 14 | year end closing entry | reading related chapters, and interpretation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 15 | Monographs (case study) | re-reading and problem solution | Öğretim Yöntemleri: Soru-Cevap, Gösterip Yaptırma, Örnek Olay |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||