Course Language:
İngilizce
Course Objectives:
The objective of the course is to give to students a basic understanding of the accounting cycle.
Course Content:
Explanation of accounting concepts, accounting equation, bookkeeping, preparing journal entries and adjusting entries, preparing trial balance and basic financial statements, namely, balance sheet and income statement for service companies and merchandising companies.
Course Methodology:
1:lecture 2:case studies 3:problem solving
Course Evaluation Methods:
1:exams 2:classwork / quiz
Vertical Tabs
Course Learning Outcomes
| Learning Outcomes | Program Learning Outcomes |
Teaching
Methods |
Assessment
Methods |
| 1) Bookkeeping | 1,2,3,5 | 1,2,3 | 1,2 |
| 2) Preparation of financial statements | 1,2,3,5 | 1,2,3 | 1,2 |
| 3) Accounting for service and merchandising companies | 1,2,3,5 | 1,2,3 | 1,2 |
Course Flow
| COURSE CONTENT | ||
| Week | Topics | Study Materials |
| 1 | Accounting Concept and Principles | Textbook and problems assigned |
| 2 | Fundamental Accounting Equation | // |
| 3 | Fundamental Accounting Equation | // |
| 4 | Measuring Business Transactions | // |
| 5 | Measuring Business Transactions | // |
| 6 | Measuring Business Transactions | // |
| 7 | Measuring Business Income / Adjusting Entries | // |
| 8 | Measuring Business Income / Adjusting Entries | // |
| 9 | Measuring Business Income / Adjusting Entries | // |
| 10 | Completing the Accounting Cycle | // |
| 11 | Merchandising Operations | // |
| 12 | Merchandising Operations | // |
| 13 | Merchandising Operations | // |
| 14 | Review | |
Recommended Sources
| RECOMMENDED SOURCES | |
| Textbook |
B. Needles, H. Anderson, M. Powers, S. Mills
PRINCIPLES OF ACCOUNTING Wild, Shaw & Chiappetta PRINCIPLES OF ACCOUNTING Williams, Haka, Bettner & Carcello FINANCIAL ACCOUNTING Weygandt, Kimmel & Kieso FINANCIAL ACCOUNTING |
| Additional Resources |
Any other book titled “Financial Accounting” or
“Principles / Fundamentals of Accounting” |
Material Sharing
| MATERIAL SHARING | |
| Documents | Problems / Examples shared |
| Assignments | Problems |
| Exams | Classwork / Quizzes / Mid-term / Final |
Assessment
| ASSESSMENT | ||
| IN-TERM STUDIES | NUMBER | PERCENTAGE |
| Midterm | 1 | 30 |
| Quizzes | 2 | 20 |
| Total | 50 | |
| CONTRIBUTION OF FINAL EXAM TO OVERALL GRADE | 50 | |
| CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE | 50 | |
| Total | 100 | |
Course’s Contribution to Program
| COURSE'S CONTRIBUTION TO PROGRAM | |||||||
| No | Program Learning Outcomes | Contribution | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Will be able to describe all the concepts related to business functions. | X | |||||
| 2 | Will be able to use the theoretical and practical knowledge gained in the field of business administration. | X | |||||
| 3 | Will be able to explain concepts, ideas and cases with scientific methods, interpret and evaluate qualitative and quantitative data, define problems and develop solutions. | X | |||||
| 4 | Will be able to use various communication channels effectively in business life. | X | |||||
| 5 | Will be able to demonstrate ethical values. | X | |||||
| 6 | Will be able to demonstrate an understanding of social responsibility and active citizenship. | X | |||||
| 7 | Will be able to evaluate the acquired knowledge and skills with a critical approach. | X | |||||
| 8 | Will be able to interpret quality management and processes, environmental protection, occupational safety and sustainability. | X | |||||
| 9 | Will be able to work effectively in the team and takes initiative for the success of the team. | X | |||||
| 10 | Will be able to manage and defend diversity. | X | |||||
ECTS
| ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION | |||
| Activities | Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 12 | 2 | 24 |
| Mid-terms (including quizzes) | 3 | 10 | 30 |
| Final examination | 1 | 20 | 20 |
| Total Work Load | 122 | ||
| Total Work Load / 25 (h) | 4,88 | ||
| ECTS Credit of the Course | 5 | ||
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