BUSS305 Financial Accounting I

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

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
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 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.
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.
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.
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.
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.
PLO11 Yetkinlikler - Öğrenme Yetkinliği Recognizes and implements social, scientific and professional ethical values.
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. 3
PLO13 Yetkinlikler - Öğrenme Yetkinliği Develops critical thinking skills. 4


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

Update Time: 13.05.2024 11:21