TYPE OF COURSE UNIT | Compulsory Course |
LEVEL OF COURSE UNIT | Bachelor's Degree |
YEAR OF STUDY | 2 |
SEMESTER | Fourth Term (Spring) |
NUMBER OF ECTS CREDITS ALLOCATED | 5 |
NAME OF LECTURER(S) | Instructor İklim Elif Umut
|
LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students; 1) Apply the generally accepted accounting principles while preparing the financial statements 2) Identify specific journals for each type of transaction 3) Determine and classify the internal events requiring adjustment, journalize and post adjusting entries 4) Determine, journalize and post closing entries 5) Prepare the classified income statement and balance sheet 6) Prepare and process financial data 7) Understand accounting and business terminology used in business scenarios.
|
MODE OF DELIVERY | Face to face |
PRE-REQUISITES OF THE COURSE | No |
RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
COURSE DEFINITION | This course introduces the students the account-by-account examination of financial statement elements, inventory costing methods, revaluation for fixed assets, depreciation methods, accounting for short term investments, accounting for long-term investments, preparation of financial statements other than the basic financial statements and inflation accounting. |
COURSE CONTENTS | WEEK | TOPICS |
---|
1st Week | Receivables | 2nd Week | Inventories | 3rd Week | Inventories | 4th Week | Other Segments of Current Assests | 5th Week | Account Concept | 6th Week | Main Account Sub-Account Relationships | 7th Week | Functioning Features of Accounts I | 8th Week | MIDTERM WEEK | 9th Week | Functioning Features of Accounts II | 10th Week | Basic Financial Statements | 11th Week | Liquid assets I | 12th Week | Liquid assets II | 13th Week | Securities | 14th Week | Securities |
|
RECOMENDED OR REQUIRED READING | O. Sevilengül, Genel Muhasebe, 15. Baskı, Gazi Kitabevi, 2009 O. Sevilengül, Çözümlü Genel Muhasebe Problemleri, Gazi Kitabevi, 2010
|
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Problem Solving |
ASSESSMENT METHODS AND CRITERIA | | Quantity | Percentage(%) |
---|
Mid-term | 1 | 40 | Quiz | 1 | 10 | Total(%) | | 50 | Contribution of In-term Studies to Overall Grade(%) | | 50 | Contribution of Final Examination to Overall Grade(%) | | 50 | Total(%) | | 100 |
|
ECTS WORKLOAD |
Activities |
Number |
Hours |
Workload |
Midterm exam | 1 | 1 | 1 | Preparation for Quiz | | | | Individual or group work | 14 | 1 | 14 | Preparation for Final exam | 1 | 50 | 50 | Course hours | 14 | 3 | 42 | Preparation for Midterm exam | 1 | 55 | 55 | Laboratory (including preparation) | 0 | 0 | 0 | Final exam | 1 | 1 | 1 | Homework | | | | Total Workload | | | 163 |
---|
Total Workload / 30 | | | 5,43 |
---|
ECTS Credits of the Course | | | 5 |
|
LANGUAGE OF INSTRUCTION | Turkish |
WORK PLACEMENT(S) | No |
| |