The changes and developments in today’s financial life increased the need for reports that a healthy accounting knowledge requires in the companies. This need is crucial not only for the companies, but also for the public authorities, other people and enterprises which need information about the companies. The description and history of Accounting, entry of account informations to the company as documents and healthy registering techniques, and especially teaching the application of the the compulsory Uniform System of Account.
Prerequisite(s)
none
Corequisite(s)
none
Special Requisite(s)
none
Instructor(s)
Course Assistant(s)
Schedule
-
Office Hour(s)
-
Teaching Methods and Techniques
Oral Presentation,Application example, Case
Principle Sources
Prof.Dr.Nalan AKDOĞAN- Tek Düzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulaması
Maliyet Muhasebesi- Anadolu Üniversitesi İşletme Fakültesi
Prof.Dr. Nasuhi BURSALI-Prof.Dr.Yücel ERCAN- Maliyet Muhasebesi İlkeler ve Uygulama
Introduction; description, history, functions of Accounting; the reasons which make Accounting compulsory
Oral Presentation
2. Week
Basic Principles of Accounting, Document Notion in Accounting
Oral Presentation-Application example
3. Week
Accounting documents, Documents in the Tax Procedure Law, Documents in the Turkish Commercial Law.
Oral Presentation-Application example
4. Week
Receipts in Accounting, explanation of basic accounting terms.
Oral Presentation-Application example-Case
5. Week
Description of account, notions on account, account types and applications.
Oral Presentation-Application example-Case
6. Week
Recording methods in Accounting, Basic Accounting equation, books, the aim of book recording, Account Term Notion and account book relation, Books in Accounting
Oral Presentation-Application example-Case
7. Week
Mid-Term Exam
8. Week
Day book, the shape of it, when it must be kept, and an example of application; Ledger, the shape of it, when it must be kept, and an example of application
Oral Presentation-Application example-Case
9. Week
Inventory book, company and independent business books, company account statements, independent business account statements
Oral Presentation-Application example-Case
10. Week
Financial charts, description, basic and supplementary financial charts, what is a balance sheet, an example of application related the shape and structure of balance sheet.
Oral Presentation-Application example-Case
11. Week
What is an income statement, an example of application related the shape and structure of income statement.
Oral Presentation-Application example-Case
12. Week
The examination of balance sheet accounts, account operations, recording
Oral Presentation-Application example-Case
13. Week
The examination of income statement accounts, account operations, recording
Oral Presentation-Application example-Case
14. Week
CASE
Oral Presentation-Application example-Case
15. Week
Final Exam Week
16. Week
Final Exam Week
17. Week
Final Exam Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
20
Final Exam
1
80
Program Outcomes
PO-1
Having the ability to reach and evaluate the sources of information
PO-2
Having the ability to use, compare, interpret, deduce from and apply scientific data
PO-3
Having the ability to use Turkish Language efficiently
PO-4
Having the basic level of English as a foreign language
PO-5
Having the good level of capability of Legalese and Juridical Correspondence
PO-6
Having the ability to use the keyboard efficiently
PO-7
Having the comprehensive knowledge of General Principles of Law and Legal Concepts; and the ability of evaluating, interpreting and discussing of the principles and concepts
PO-8
Having the knowledge of the rules of law, which regulates the relations of persons governed by private law; and the ability to evaluate those rules
PO-9
Having the comprehensive knowledge of filing a lawsuit and litigation
PO-10
Having the comprehensive knowledge of procedure of execution for debt and bankruptcy
PO-11
Having the comprehensive knowledge of structure of the state, organs, and duties and functions of the organs and basic human rights
PO-12
Having the knowledge of the rules of law, which regulates the relations between state and persons; and the ability to evaluate those rules
PO-13
Having the consciousness of professional and ethical responsibility
PO-14
Having a good level of knowledge of fiscal, economical and financial issues relating to law, legal information systems and technologies, the accounting and computer, and the stenography method, which is used especially in the sessions of parliament, hearings and job interviews
