TÜRKÇE
ENGLISH
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 |
| Label | E Elective |
| 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 | ||