ISLS303 Accounting I

5 ECTS - 3-0 Duration (T+A)- 5. Semester- 3 National Credit

Information

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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. JALE SAĞLAR
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 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 Has the conceptual and theoretical competence to explain the phenomena in the disciplines of Political Science and International Relations. 3
PLO02 Bilgi - Kuramsal, Olgusal Identifies the international and national issues by methodologies used in the disciplines of Political Science and International Relations; chooses the appropriate analysis techniques across the issues and applies the appropriate empirical studies. 3
PLO03 Bilgi - Kuramsal, Olgusal Becomes skilful at following and interpreting different social areas in international and national levels and also applies the problem-solving oriented practices. 4
PLO04 Bilgi - Kuramsal, Olgusal Collects, reviews and analyzes the data obtained which necessary for modelling applications in the Social Science. 3
PLO05 Bilgi - Kuramsal, Olgusal Individually and/or in a team, takes responsibility, leadership, and works effectively. 4
PLO06 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning, follows the latest developments in the field and improves himself/herself. 3
PLO07 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Uses Turkish, and at least one more foreign language, in accordance with the requirements of academic and work life.
PLO08 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Understands and interprets the feelings, thoughts and behaviors of related persons correctly; and expresses himself/herself in written and oral forms accurately. 3
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Improves his/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development.
PLO10 Yetkinlikler - Öğrenme Yetkinliği Questions traditional approaches, practices and methods; and develops and applies new study methods if necessary. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği Recognizes and implements social, scientific and professional ethical values. 3
PLO12 Yetkinlikler - Öğrenme Yetkinliği Develops skills of defining and analyzing the international, regional and national oriented issues, producing appropriate conflict-resolution techniques and negotiation skills.
PLO13 Yetkinlikler - Öğrenme Yetkinliği Develops critical thinking skills. 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


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

Update Time: 13.05.2024 10:59