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)
Assist. Prof. Dr. Nezriye Gözde BİRCAN
Course Assistant(s)
Res.Asst. Ceren Aycan Gürel
Schedule
Monday, 11:00-12:50, L-04, Basın Ekspres Campus (Lecture)
Thursday,09:00-10:50, L-04, Basın Ekspres Campus (Recitation)
Office Hour(s)
Monday, 13:00-14:50, B-806, Basın Ekspres Campus
Teaching Methods and Techniques
Lecture
Exercises in classroom
Principle Sources
-Principles of Accounting, Needles, Anderson, Caldwell, 5. edition, Houghton Mifflin
Other Sources
Course Schedules
Week
Contents
Learning Methods
1. Week
Generally Accepted Accounting Principles
Lecturing and exercises
2. Week
Balance Sheet and the Effects of Financial Transactions on the Balance Sheet
Lecturing and exercises
3. Week
Recording Process, Accounting Books
Lecturing and exercises
4. Week
Recording Process: Service Companies
Lecturing and exercises
5. Week
Merchandising Operations, Inventories (perpetual and periodic)
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
Understanding fundamentals of accounting information system
LO-2
Understanding main principles and concepts of accounting
LO-3
Understanding double-entry bookkeeping system
LO-4
Having basic level knowledge about crucial accounting transactions
LO-5
Interpreting financial statements and having basic level knowledge about the use of financial statements in managerial decisions
