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FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS

Course Catalog
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FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS /
Katalog Ana Sayfa
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ISL1005Accounting-I3+0+0ECTS:4
Year / SemesterFall Semester
Level of CourseFirst Cycle
Status Compulsory
DepartmentDEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS
Prerequisites and co-requisitesNone
Mode of DeliveryFace to face
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProf. Dr. Abdülkadir PEHLİVAN
Co-Lecturer
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
A course of introduction to basic concepts of financial accounting, accounting process, accounting books and financial statements.
 
Learning OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
LO - 1 : demonstrate a thorough understanding of the conceptual framework of terms, concepts and techniques of accounting.1,41
LO - 2 : cognize items of current accounting system (such as account, accounting equation etc.) in light of the conceptual framework.1,41
LO - 3 : record business transactions using double entry accounting method and in accordance with generally accepted accounting principles.3,41
LO - 4 : extend and refine the conceptual understanding and practical application skills in financial accounting.2,31
LO - 5 : prepare a multi-step income statement, a statement of a classified balance sheet from a trial balance.3,41
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

 
Contents of the Course
Accounting, Documents, Account, Recording Methods, Balance Sheet and Income Statement, Recording Methods of Commercial Goods, Bookkeeping and Kinds of Book, Accounting of Value Added Tax, Deductible Examination of Asset, Equities, Revenue and Expense Account, Inventory Transactions, Registration Mistakes and Correction Methods, Various Practices.
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Basic concepts and definitions (business, accounting, asset, liability, owners' equity, fundamental balance sheet equation).
 Week 2Definition and preparation of balance sheet and income statements).
 Week 3Account term and its rules, methods of recording
 Week 4Accounting for merchandizing transactions according to periodic and perpetual inventory methods
 Week 5Accounting books and documents
 Week 6Value added taxes and its accounting transactions
 Week 7Explanation of accounting cycle on a sample business entity.
 Week 8Accounting for cash transactions
 Week 9Mid-term exam
 Week 10accounts payable and notes payable
 Week 11Long lived assets transactions and their depreciation and amortization applications.
 Week 12Accounting for financial and commercial liability transactions
 Week 13Payroll accounting
 Week 14Preparation of trial and post closing trial balance, balance sheet and income statements and closing the accounts
 Week 15Exercises
 Week 16End-of-term exam
 
Textbook / Material
1Sürmen, Y. 2014, Muhasebe-I, Celepler Matbaacılık, Trabzon
 
Recommended Reading
1Akdoğan, N. ve Sevilengül, O. 2007, Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara.
2Yalkın, Y.K. 2005, Genel Muhasebe-İlkeler Uygulamalar, 14.Baskı, Nobel Yayın Dağıtım, Ankara.
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 08/11/2015 1 50
End-of-term exam 16 29/12/2015 2 50
 
Student Work Load and its Distribution
Type of workDuration (hours pw)

No of weeks / Number of activity

Hours in total per term
Yüz yüze eğitim 4 14 56
Sınıf dışı çalışma 2 14 28
Arasınav için hazırlık 20 1 20
Arasınav 2 1 2
Dönem sonu sınavı için hazırlık 17 1 17
Dönem sonu sınavı 2 1 2
Total work load125