TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	2
SEMESTER	Third Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	6
NAME OF LECTURER(S)	Professor Deniz Umut Doğan Assistant Professor Zehra Haberal Assistant Professor Gökhan Kılıç Assistant Professor Burçak Kızıltan Işık
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Learn definition of Accounting discipline with its basic concepts and principles 2) Learn execution rules of an accounting system; accounts and their types, methods od account management and monitoring 3) Learn essential ideas of Financial Reporting 4) Gain familiarity for Uniform Accounting System applied in Turkey. 5) Learn the characteristics, execution and assessment of current assets accounts 6) Learns the accounting cycle and its application.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course covers: Accounting principles, terminology and practices, with specific financial accounting applications for Turkey. Basic concepts and topics of financial accounting; accounting principals; accounting life cycle ; accounts and their types; execution and control of accounts; preparation of balance sheet and income statement.
COURSE CONTENTS	WEEK TOPICS 1st Week General information about enterprise, management-accounting relationsship and general information about accounting. 2nd Week Outputs of Accounting System : Balance Sheet and Income Statement - Accounting Books and Forms 3rd Week General principles of accounting 4th Week Concept of "Account" - Summary Accounts - Auxiliary Accounts, double entry bookkeeping 5th Week Characteristics of Account execution 6th Week Basic financial reports 7th Week Case Studies 8th Week Midterm 9th Week Introduction of Uniform Accounting System 10th Week Management of asset accounts 11th Week Current Assets 12th Week Liquid assets 13th Week Securities 14th Week Commercial receviables, other receviables, Case Studies
RECOMENDED OR REQUIRED READING	1. Accounting Principles, Weygant, Kieso 2. Financial Accounting, Prof. Dr. Mehmet SAYARI 3. Genel Muhasebe, Prof. Dr. Orhan SEVILENGÜL
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Questions/Answers,Discussion
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Quiz 2 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 2 5 10 Individual or group work 14 3 42 Preparation for Final exam 1 40 40 Course hours 13 4 52 Preparation for Midterm exam 1 30 30 Laboratory (including preparation) Final exam 1 1 1 Homework Total Workload 176 Total Workload / 30 5,86 ECTS Credits of the Course 6
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No