Associate Degree Programs
Vocational School of Bussiness Administration
Business Management
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FINANCIAL ACCOUNTING

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
ISY2003 2 FINANCIAL ACCOUNTING 2/1/0 CC Turkish 3
Course Goals
 The course adresses inventory and valuation in accounting based on emphasizing importance of corrections of mistakes in financial statements, real presentation of financial position and ending period accounting transactions with an ability of development of certain accounting sense.  
Prerequisite(s) Basic Principles of Accounting
Corequisite(s) General Accounting
Special Requisite(s) -
Instructor(s) Lecturer Nezehat KARAKÖSELİ
Course Assistant(s)
Schedule Monday, 09:00-12:00, 4.Kat Amfi A1 İncirli Kampüs.
Office Hour(s) Monday, 12:00-13:00, 4.Kat Amfi A1 İncirli Campus.
Teaching Methods and Techniques -Lecture

-Practices
 
Principle Sources -Prof.Dr. Ümit ATAMAN, "Genel Muhasebe Cilt II (Muhasebede Dönemsonu İşlemleri)", 16.Baskı

-Prof.Dr.Hikmet ULUSAN, "Dönemsonu Muhasebe İşlemleri", 2017
 
Other Sources -1 Nolu Muhasebe Sistemi Uygulama Genel Tebliği

-IFRS and IAS Principles
Course Schedules
Week Contents Learning Methods
1. Week Genel Information about Inventory and Valuation Oral Presentation
2. Week Inventory and Inventory Transactions Oral Presentation
3. Week Pricing and Pricing Measurements Oral Presentation
4. Week Inventory and Valuation of Cash and Cash Equivalents Oral Presentation, Examples and Practices
5. Week Inventory and Valuation of Short Term and Long Term Equity Securities Oral Presentation, Examples and Practices
6. Week Inventory and Valuation of Trade Receivables and Other Receivables Oral Presentation, Examples and Practices
7. Week Mid-Term Exam
8. Week Inventory and Valuation of Stocks and Perpetual and Periodic Inventory Methods Oral Presentation, Examples and Practices
9. Week Stock Pricing Methods Oral Presentation, Examples and Practices
10. Week Inventory and Valuation of Financial,Trade and Other Payables Oral Presentation, Examples and Practices
11. Week Inventory and Valuation of Equity Oral Presentation, Examples and Practices
12. Week Inventory and Valuation of Income and Expense Accounts Oral Presentation, Examples and Practices
13. Week Practices Examples and Practices
14. Week Practices Examples and Practices
15. Week Final Exam
16. Week
17. Week
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 40
Final Exam 1 60


Program Outcomes
PO-1PO 1. To have a basic knowledge in the field of Business Management
PO-2PO 2. To know organizational structure in the way of planning, organization, leadership and control mechanisms
PO-3PO 3. Recognizing human resources management and labor and social security legislations
PO-4PO 4. To be master in the legislations related to the business and take legal responsibility by taking basic legislations which shapes the regulatory framework of the business into account
PO-5PO 5. To take advantage of data collection techniques for problem solving and decision making
PO-6PO 6. To have a knowledge about basic methods used in accounting and business practices of these methods
PO-7PO 7. Identify the functions and implementations of marketing in business life, be able to conduct market research and use the marketing communication as required
PO-8PO 8. To have the knowledge about computers and relevant programs needed
PO-9PO 9. To be able to apply business processes and basic principles of project management techniques
PO-10PO 10. To have the ability of effective communication skills both orally and written
PO-11PO 11. To be able to make quality-oriented plans within business structure
PO-12PO 12. To be able to develop business analysis for targeting appropriate investments and follow-up
PO-13PO 13. To be able to take advantage of financial analysis techniques within business environment
PO-14PO 14. To be able to benefit from major numerical analysis methods and their implementations in business
PO-15PO 15. To follow the basic legislation related to the business and have a knowledge on basic law
PO-16PO 16. To have knowledge about Ataturk's Principles and Revolution History
PO-17PO 17. Recognize the basic principals and processes of production and sales management
PO-18PO 18. To have vocational knowledge of English in Business and Management
Learning Outcomes
LO-1Explain the relationship between balance sheet and invenntory valuation
LO-2Define the terms of inventory valuation and pricing
LO-3Using valuation inventory methods
LO-4Practicing accounting transactions at the end of the period.
LO-5Analyze the advantages and disadvantages of each inventory valuation method
LO-6Understanding importance of ending period accounting transactions.
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18
LO 1
LO 2
LO 3
LO 4
LO 5
LO 6