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	6
NAME OF LECTURER(S)	Professor Deniz Umut Doğan Assistant Professor Zehra Haberal Assistant Professor Burçak Kızıltan Işık
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Learns the definition, importance, basic concepts and principles of accounting 2) Obtains information on basic financial statements. 3) Learns the accounting cycle and its application. 4) Operation of the accounting system; account and its types; obtain information about the registration policies and monitoring of accounts. 5) Recognize the Uniform Accounting System applied in Turkey. 6) Learns the operation of fixed asset accounts. 7) Learns the operation of liability and owner's equity accounts. 8) Learn to create Balance Sheet and Income Statement.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	Yes(TBF211)
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course is designed to give the following topics: Detailed review of accounts; costing methods of stocks; re-valuation of stocks; depreciation accounting; depreciation methods; accounting transactions of financial assets; bond issue and depreciation; preparation of financial statements other than balance sheet and income statements
COURSE CONTENTS	WEEK TOPICS 1st Week General Review 2nd Week Inventories 3rd Week Inventory Valuation Methods 4th Week Other Current Assets 5th Week Accounts Receivables in form of Fixed Assets and Financial Fixed Assets 6th Week Real Assets 7th Week Intangible Assets, Private Exhaustible Assests and Other Fixed Assets 8th Week Mid-term 9th Week Short term Liabilities, Long term Liabilities, 10th Week Equities 11th Week Income Statement Accounts 12th Week Generation of Expenses, 7/A 7/B Options 13th Week Application (Monograph) 14th Week Application (Monograph) cont'd.
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,Discussion,Questions/Answers
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 10 20 Individual or group work 14 2 28 Preparation for Final exam 1 45 45 Course hours 13 4 52 Preparation for Midterm exam 1 30 30 Laboratory (including preparation) Final exam 1 1 1 Homework Total Workload 177 Total Workload / 30 5,9 ECTS Credits of the Course 6
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No