Preparing students to understand and elaborate financial statements, and process and interpret financial information based on the basic accounting principles and applications.
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)
Ass. Prof. Gözde Bircan, 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 Financial Reporting and Accounting Standards (IFRSs and IASs)
-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
Mıd-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
Fınal Exam
-
15. Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
30
Quizzes
1
10
Final Exam
1
60
Program Outcomes
PO-1
Applies mathematical and social knowledge to Business problems.
PO-2
Defines the basic information related to other disciplines (economics, sociology, psychology, numerical sciences, etc.) that form the basis of business management and uses this information in the field of business administration.
PO-3
Explain the basic information in the field of business functions and management (management, production, marketing, accounting, finance, HRM, behavior, etc.), interpret the theoretical discussions covering the relations between the actors and cultures in this field.
PO-4
Determines and applies how the theoretical and practical knowledge and skills gained in the field of business are used in research, application and field analysis.
PO-5
Defines and evaluates activities and relationships in business-related fields; solve problems by defining, modeling and commenting.
PO-6
Designs and evaluates every stage of a process related to business functions in line with a defined goal.
PO-7
Conveys the current developments in the field of business and the projects carried out with appropriate communication tools to groups in and outside the field by supporting them with quantitative and qualitative data.
PO-8
Leads in environments that require the resolution of problems related to the field of humanities; organizes personal, corporate and team work at the level of expertise
PO-9
By introducing scientific, cultural and artistic developments in the field of humanities, it contributes to the process of becoming an information society of the society in which it lives and maintains it.
PO-10
Gains effective oral and written communication skills in Turkish and English in academic and professional fields.
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.
