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| YBS2008 | Financial Accounting | 3+0+0 | ECTS:3 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of MANAGEMENT INFORMATION SYSTEMS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdülkadir PEHLİVAN | | Co-Lecturer | Prof.Dr.Fikret ÇANKAYA | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of the cource is to give students basic accounting knowledge and to gain the abilitiy to read and write financial statements. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | to learn basic concepts in accounting | 3,4 | | | LO - 2 : | to recognize accounts | 3,4 | | | LO - 3 : | to gain the ability to read and write financial statements | 3,4 | | | LO - 4 : | to prepare financial statements | 3,4 | | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Accounting Systems in Turkey, Basic Concepts of Accounting accorting to MSUGT and Financial Statements, Accounting documents, Classification, Registration, Account Registration Rules, Sales Transaction in Accounting, Overhead and external revenues Transaction in Accounting, Period-end Procedures, Summarizing, Financial Statements Preparation. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Accounting systems in Turkey | | | Week 2 | Ethics rules in accounting | | | Week 3 | Functions of Accounting, Bacis concepts of Accounting | | | Week 4 | Document of Accounting | | | Week 5 | Classification Function of accounting | | | Week 6 | Account, Account types, Account operation rules | | | Week 7 | Sample practice on account operation rules | | | Week 8 | Sample proctice on accoun operation rules | | | Week 9 | Midterm exam | | | Week 10 | Inventory purchase transactions in accounting | | | Week 11 | The tangible and intangible asset purchase transactions in accounting | | | Week 12 | Financial asset purchase transactions in accounting | | | Week 13 | Inventory sales transactions in accounting | | | Week 14 | The tangible and intangible and financial asset sales transactions | | | Week 15 | Period-end procedures and financial statements preparation | | | Week 16 | Final exam | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 1,5 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 2 | 14 | 28 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 10 | 1 | 10 | | Arasınav | 1 | 1 | 1 | | Uygulama | 1 | 14 | 14 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 1 | 10 | 10 | | Proje | 0 | 0 | 0 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 13 | 1 | 13 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 120 |
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