TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| INTERNATIONAL RELATIONS PR. | |
| Code | ISLS303 |
| Name | Accounting I |
| Term | 2024-2025 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 |
Prof. Dr. MEHMET ÜNSAL MEMİŞ
(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 | 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 | Learn end of period transactions in generally |
| LO14 | Learn arrangement year-end closing entries |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the basic concepts and theories within the disciplines of Political Science and International Relations. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Understands the methodologies used in the disciplines of Political Science and International Relations. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to follow, interpret and apply problem-solving techniques focused on problem solving in different social fields of international and national dimension. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Questions traditional approaches, practices and methods, develop and apply new working methods when necessary. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Recognize/apply social, scientific and professional ethical values. | 3 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility, leads and works effectively individually and/or in a team. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field and improves himself/herself. | 3 |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use Turkish and at least one foreign language in accordance with the requirements of academic life and business life. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes data related to social sciences. | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | Define and analyze political, economic and social problems of international, regional and national context. | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Gains critical thinking skills in the field of social sciences. | 4 |
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 | reading 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 | 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 | ||