Principles of Financial Accounting

Course Code:

BBA 244

Course Period:

Autumn

Course Type:

Core

P:

3

Application:

0

Credits:

3

ECTS:

5

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	PREPERATIONS
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 EDDITION

Material Sharing

Documents	-
Assignments	-
Exams	-

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 CATEGORY

Expertise/Field Courses

Course’s Contribution to Program

COURSE'S CONTRIBUTION TO PROGRAM
No	Program Learning Outcomes	Contribution
No	Program Learning Outcomes	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

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)	10	3	30
Mid-terms	1	4	4
Homework	2	6	12
Final examination	5	4	20
Total Work Load
Total Work Load / 25 (h)			114
ECTS Credit of the Course			4,56
			5

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