Course Language:
İngilizce
Course Objectives:
The basic objective of the course is to give to students basic understanding of accounting cycle.
Course Content:
Explanation of accounting concept and importance of accounting, accounting equations, book keeping information, preparing adjusted entries, preparing adjusted trial balance, indicating merchandise activities, preparing balance sheet, preparing income statement.
Course Methodology:
1:lecture,2:case studies, 3: problem solving
Course Evaluation Methods:
1:exams,2:homeworks, 3:practice
Vertical Tabs
Course Learning Outcomes
| OUTPUTS | Program Learning Outcomes | Methods of learning | Methods of performance measurement |
| 1) How to make book keeping | 1,3 | 1,2,3 | 1,2,3 |
| 2) How to prepare financial statements | 1,5 | 1,2,3 | 1,2,3 |
| 3) Accounting for service companies and merchandise companies | 1 | 1,2,3 | 1,2,3 |
| 4) Inventory and inventory valuation systems | 4 | 1,2,3 | 1,2,3 |
Course Flow
| TOPICS TO BE COVERED | ||
| WEEK | TOPICS | PREPARATIONS |
| 1 | Fundamental Accounting Equation | BASIC CALCULUS |
| 2 | Accounting Concept and Principles | // |
| 3 | The Accounting Cycle | // |
| 4 | Generalized Accounting Principles | // |
| 5 | Cash Transactions and Security Accounting | // |
| 6 | Stock Accounting | // |
| 7 | Transactions | // |
| 8 | Mid-Term Exams | |
| 9 | Sales, Sales Returns and Sales Discounts | BASIC ACCOUNTING |
| 10 | Cost of Sales | // |
| 11 | Stock | // |
| 12 | Long Term Assets | // |
| 13 | Profit Analysis | // |
| 14 | Final exam | |
Recommended Sources
| SOURCES | |
| TEXT BOOK |
FINANCIAL ACCOUNTING, MEIGHS-WILLIAMS-HAKA-BERTNER MCGRAW-HILL INTERNATIONAL EDITION |
Material Sharing
| Documents | PowerPoint presentations, additional reading material |
| Assignments | Various assignments |
| Exams | Midterm and Final |
Assessment
| PERFORMANCE EVALUATION | ||
| TERM STUDIES | NR | % |
| MID-TERM | 1 | 55 |
| QUIZ | 2 | 20 |
| HOME WORKS | 5 | 25 |
| TOTAL | 100 | |
| FINAL EXAM | 50 | |
| TERM STUDIES | 50 | |
| TOTAL | 100 | |
Course’s Contribution to Program
| COURSE'S CONTRIBUTION TO PROGRAM | |||||||
| No | Program Learning Outcomes | Contribution | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Have the basic knowledge on legal, political, economic and social issues that cover the field of business administration science and specialties at international level. | x | |||||
| 2 | Have the knowledge of English at international institutional level to communicate effectively in written and oral. | x | |||||
| 3 | Improves entrepreneurship ability. | X | |||||
| 4 | Reinforce theoretical knowledge with practice. | X | |||||
| 5 | Associate the knowledge acquired in the sub-specialties of business science and reflect it in decision-making processes. | X | |||||
| 6 | Work effectively within the team and take the initiative for the success of the team. | X | |||||
| 7 | Act in accordance with the principles of business ethics and social responsibility and fulfill their active citizenship duties. | X | |||||
| 8 | Have the necessary knowledge to conduct independent study / project / research, evaluate their results, and produce creative solutions to problems. | x | |||||
ECTS
1