TÜRKÇE
ENGLISH
Information
| Code | BUSS305 |
| Name | Financial 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 | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Teach about accounting and basic accounting concepts, financial statement preparation, basic accounting equation, rules of accounts, recording business transaction about current assets
Course Content
This course contains accounting process, basic accounting concepts, financial staments, double entry bookkeeping system, basic rules of accounts, recording on journal, classifying on ledgers, cash, receivables and inventory records.
Course Precondition
none
Resources
lecture notes
Notes
all books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn accounting period and basic accounting concept |
| LO02 | Understand and prepare financial statements |
| LO03 | Learn basic accounting equation and examine the effects of business transactions on basic accounting equation |
| LO04 | Learn double entry bookkeeping system |
| LO05 | Understand basic rules of accounts and make journal records and then classify on ledgers |
| LO06 | Learn business transactions about current assets |
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. | 4 |
| 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. | |
| 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. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction and expectations | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 2 | Financial statements | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 3 | Basic accounting concepts, assumptions | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 4 | Basic accounting equation | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 5 | Transaction analysis | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 6 | Business transaction on the accounting equation | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 7 | Midterm Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 8 | Mid-Term Exam | Related chapters | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Recording transactions in the books | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 10 | Preparing trial balances and financial statements | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 11 | Accrual accounting and income | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 12 | Adjusting accounts | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 13 | Cash and Receivables | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 14 | Uncollectible receivable account | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 15 | Inventories | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme |
| 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 | ||