Preparing students to understand and elaborate financial statements, and process and interpret financial information based on the basic accounting principles and applications.
Prerequisite(s)
Principles of Accounting
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. Nezriye Gözde BİRCAN
Course Assistant(s)
Schedule
Tuesday, 09:00-10:50 (Lecture), Z-03, Basın Ekspres Campus
Tuesday, 15:00-16:50 (Recitation), B-302, Basın Ekspres Campus
Office Hour(s)
Ass. Prof. N. GÖzde Bircan, Monday, 13:00-14:50, Basın Ekspres Campus,
Room: B-806.
Teaching Methods and Techniques
- Verbal presentation
-Exercises and practices
-Case studies
Principle Sources
-Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Financial Accounting-IFRS Edition, Wiley, 13th Edition, ISBN:9781118978085
-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
Other Sources
-www.ifrs.org.tr
Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction to accounting and the term of accounting
Verbal presentation
2. Week
Accounting information system, functions of accounting, accounting branches and legal regulations for accounting and accounting standards
Verbal presentation
3. Week
Basic accounting principles and assumptions
Verbal presentation and case studies
4. Week
The accounting document system and accounting journals
Verbal presentation
5. Week
The basic accounting equation and uniform chart of accounts
Verbal presentation and practices
6. Week
Trial balance and financial statements
Verbal presentation and practices
7. Week
Examples and practices
Examples and practices
8. Week
Mid-term exam
-Verbal presentation and practices
9. Week
Merchandise Transactions
Verbal presentation and practices
10. Week
ixed assets and depreciation methods
Verbal presentation and practices
11. Week
Fixed assets and depreciation methods
Verbal presentation and practices
12. Week
Intangible assets
Verbal presentation and practices
13. Week
Cash flow statement
Verbal presentation and practices
14. Week
Examples and practices
Examples 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
Demonstrates a basic level of understanding in related disciplines (such as economics, sociology, psychology, quantitative sciences, etc.) that form a foundation for business administration, and makes use of and applies them to the field of business.
PO-2
Applies mathematical, scientific and social knowledge to business problems.
PO-3
Demonstrates a basic level of understanding in business functions and management (such as management, production, marketing, accounting, finance, human resources, behavioural sciences, etc.) and interprets the theoretical arguments focusing on interactions between the actors and the cultures in the field.
PO-4
Determines how to use acquired theoretical and practical knowledge and skills related to business in application and field analysis and applies them.
PO-5
Identifies and evaluates the relations in the field of business; describes the problems and presents analytical solutions through modelling and interpreting (critical thinking).
PO-6
Designs a business process in any functional stage that complies with identified objectives.
PO-7
Develops effective business communication skills (written-verbal/formal-informal).
PO-8
Owns effective working skills individually or on a team in business and multidisciplinary fields.
PO-9
Acts with a sense of professional and ethical responsibility.
PO-10
Improves effective verbal and written communication skills in English, and acquires competence in minimum one foreign language.
Learning Outcomes
LO-1
Have an ability to record economic events and classify them based on account
LO-2
Gaining proficiency in accounts and recording methods within the framework of IFRS and IAS and legal regulations and Understanding and Implementing the Uniform Chart of Accounts
LO-3
Have an ability to prepare and report financial statements
LO-4
Understanding and connecting with the basic concepts of accounting
