This course provides an introduction to the concepts and uses of financial accounting information in a business environment and its role in the economic decision-making process. In this course it is aimed to introduce the basic terminology, concept and techniques on the basis of generally accepted accounting principles to the students. The students are expected to acquire basic understanding of financial statements.
Prerequisite(s)
None
Corequisite(s)
None
Special Requisite(s)
None
Instructor(s)
DR.ÖĞR. ÜYESİ GÖZDE BİRCAN
Course Assistant(s)
Schedule
Wednesday, 09:00-10:50, B-301, Basın Ekspres Campus (Lecture)
Thursday, 13:00-14:50, A-503, Basın Ekspres Campus (Recitation)
Office Hour(s)
Ass. Prof. N. Gözde Bircan, Monday, 13:00-14:50,Basın Ekspres Campus,B-806.
Teaching Methods and Techniques
Verbal presentation
Practices & Examples
Case studies
Principle Sources
-Hongren's Accounting,Tracie Miller Nobles, Brenda Mattison, Ella Mae Matsumura, Eleventh Edition, Pearson.
Other Sources
-www.ifrs.org.tr International Financial Reporting and Accounting Standards
Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction to Accounting and Historical Development of it
Verbal presentation
2. Week
Accounting Information System, Functions of Accounting, Accounting Types, Legal Regulations and Importance of Accounting.
Verbal presentation
3. Week
The Basic Accounting Principles
Verbal presentation and a case study.
4. Week
Accounting Documentation System and Types of Documents.
Verbal presentation
5. Week
The Uniform Chart of Accounts, Types of Accounts and Recording Process.
Verbal presentation
6. Week
The Basic Accounting Equation
Verbal presentation and practices
7. Week
Trial Balance and Financial Statements
Verbal presentation and practices
8. Week
Mid-term Exam
-
9. Week
Accounting transactions for merchandising companies.
Verbal presentation and practices
10. Week
The Concept of VAT, types of VAT and calculation of VATs.
Verbal presentation and practices
11. Week
Plant, Property and Equipments (PPEs) and Depreciation Methods for PPEs.
Verbal presentation and practices
12. Week
Practices
Verbal presentation and practices
13. Week
Practices
Verbal presentation and practices
14. Week
Practices
Verbal presentation and practices
15. Week
Final Exam
16. Week
Final Exam
17. Week
Final Exam
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
30
Quizzes
1
10
Final Exam
1
60
Program Outcomes
PO-1
Comprehends both theoretical and applied subjects in international trade at the advanced level, and uses his/her knowledge when necessary.
PO-2
Analyses basic concepts and data related to International Trade and Economics by scientific methods, interprets those with analytically, and evaluates those with regard to economic issues.
PO-3
Express his/her thoughts, comments and evaluations related to International Trade discipline both in written and oral forms.
PO-4
Defines current problems, and proposes solutions which are supported by evidence and research based quantitative and qualitative data.
PO-5
Inspects how public and private sector enterprises engaged in trade activities operates in practice, and evaluates the continuities and the dynamism in these sectors.
PO-6
Defines and tracks local, regional (such as European Union or Middle East) and global issues from the point of political economics, and relates these issues to each other.
PO-7
Possesses sufficient knowledge in other disciplines related to International Trade (such as Economics, Finance, International Business and Law), and reports this information.
PO-8
Follows publications and research in International Trade, Globalisation and Financial Systems in the English language, and communicates with his/her colleagues internationally.
PO-9
Uses a second language (Russian, Chinese, etc.) at the intermediate level.
PO-10
Possesses ethical principles and scientific values in collection, interpretation and release of data.
Learning Outcomes
LO-1
Having an understanding of the concept of depreciation and depreciation methods.
LO-2
Understanding fundamentals of accounting information system
LO-3
Understanding the basic accounting principles, assumptions and concepts of accounting
LO-4
Understanding double-entry bookkeeping system and the basic accounting equation.
LO-5
Having basic level knowledge about crucial accounting transactions
LO-6
Interpreting financial statements and having basic level knowledge about the use of financial statements in managerial decisions
