Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
IEF0034			3/0/0	DE		6

Course Goals	Preparing students to have an understanding of preparing and interpreting financial statements, and process and interpret financial information based on the basic accounting principles and applications based on International Financial Reporting and Accounting Standards & Generally Accepted Accounting Principles.
Prerequisite(s)	Course Code Course Name…
Corequisite(s)	Course Code Course Name…
Special Requisite(s)	The minimum qualifications that are expected from the students who want to attend the course.(Examples: Foreign language level, attendance, known theoretical pre-qualifications, etc.)
Instructor(s)	Assist. Prof. Dr. Gözde Bircan
Course Assistant(s)
Schedule	Monday, 18:00-21:00, Ataköy Campus, B Block Ampitheatre 1 / B-1
Office Hour(s)	Tuesday, 10:00-11:00, Basın Ekspres Campus, B8-6
Teaching Methods and Techniques	-Oral presentation -Practices -Case studies
Principle Sources	-Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Financial Accounting-IFRS Edition, Wiley, 13th Edition, ISBN:9781118978085                                                                                    -Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2018), Financial & Managerial Accounting. The basis for business decisions, 18th Edition, McGraw-Hill Education, ISBN 9781259922183 -Prof. Dr. Fatih Yılmaz, Muhasebeye Giriş, Türkmen Kitabevi, 1. Baskı, 2021 -Mrs. Pru Marriott, Professor J.R. Edwards, Professor H.J. Mellett, Introduction to Accounting, 3rd Edition, SAGE Publications, ISBN: 0761970371 -Prof. Dr. Cengiz Erdamar, Prof. Dr. Feryal Orhan Basık, Finansal Muhasebe ve Tek Düzen Muhasebe Sistemi, Türkmen Kitabevi.
Other Sources	-International F,nancial Reporting and Accounting Standards -Generally Accepted Accounting Principles (GAAPs)

Course Schedules
Week	Contents	Learning Methods
1. Week	Introduction to accounting and the term of accounting	Oral presentation
2. Week	The accounting information system, functions of accounting, accounting branches and legal regulations for accounting and accounting standards	Oral presentation
3. Week	Basic accounting principles and assumptions	Oral presentation and a case study
4. Week	The accounting document system and accounting journals	Oral presentation
5. Week	The basic accounting equation and uniform chart of accounts	Oral presentation
6. Week	Trial balance and financial statements	Oral presentation and practices
7. Week	Examples and practices	Practices
8. Week	Mid-Term Exam	-
9. Week	Merchandise transactions	Oral presentation and practices
10. Week	Calculation of VAT and related transactions	Oral presentation and practices
11. Week	Fixed assets and depreciation methods	Oral presentation and practices
12. Week	Practices	Practices
13. Week	Practices	Practices
14. Week	Practices	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 A student who successfully completes the program will be able To expand and deepen his/her international economics and finance knowledge at the level of expertise with the undergraduate qualifications he/she has acquired and to follow current issues. PO-2 To use the knowledge gained in the field theoretically and practically. PO-3 To evaluate information regarding the fields of International Economics and Finance from a critical perspective and to work independently in these fields. PO-4 To understand the interaction between different disciplines related to the fields of International Economics and Finance, to make connections and to use them in academic studies. PO-5 To have sufficient social responsibility and awareness about social needs, to have the experience and ability to organize activities that can affect social dynamics. PO-6 To gain model development, technical analysis and policy making skills in the field of economics and finance. PO-7 To independently comprehend and evaluate any event or problem in his/her field and produce solutions to the problems that arise. PO-8 To evaluate the problems related to the field analytically and to suggest economic and financial policies suitable for solving the problems. PO-9 To have the ability to adapt the theoretical knowledge acquired to working life. PO-10 To develop original approaches and to take responsibility in extraordinary situations encountered in his/her field. PO-11 To act in accordance with social, rational, scientific and ethical values during the collection, interpretation and announcement of data related to the field of International Economics and Finance and to carry out the thesis within the framework of these principles.

Learning Outcomes LO-1 Having an understanding of accounting information system and its importance LO-2 Having an understanding of accounting recording progress with general journal and general ledger records and The Uniform Chart of Accounts in Turkey. LO-3 Having an understanding of the concept of basic accounting equation. LO-4 Learning VAT calculations and VAT-related accounts. LO-5 Having knowledge about the term of depreciation about tangible assets and calculation of depreciation methods. LO-6 Having an understanding of basic financial statements (statement of financial position & income statement) and preparation of them.

Course Assessment Matrix:

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11
LO 1
LO 2
LO 3
LO 4
LO 5
LO 6