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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
FINANCIAL ACCOUNTING AND APPLICATIONS TBS222 - 3 + 0 5

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITBachelor's Degree
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED5
NAME OF LECTURER(S)-
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) Create cash-bank information and uniform chart of accounts using accounting programs on the computer.
2) Carry out responsibility center structuring, procurement and purchasing processes and e-invoice application using accounting programs.
3) Perform sales transactions and opens current accounts by using accounting programs on the computer.
4) Experience how check-promissory notes transactions are applied using accounting programs.
5) Perform period-end and closing transactions using accounting programs.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTMUH331
COURSE DEFINITIONThis course aims to improve students' financial accounting knowledge by using accounting programs in computer and to enable students to make financial accounting transactions in computer environment.
COURSE CONTENTS
WEEKTOPICS
1st Week Introduction to enterprise resource planning (erp) softwares
2nd Week Installation of necessary programs and creating the firm identity, information about the firm identity and creating the cards from cash/bank information
3rd Week Creating the uniform chart of accounts and open accounts-creating inventory cards and integration with the uniform chart of accounts
4th Week Structuring responsibilty centers and creating personnel cards and payroll accounting
5th Week Cash capital transactions and making data entry and accounting for bank loan transactions in integrated enviroment
6th Week Entering procurement and purchase transaction into the system-E-Invoice applications-Integrated accounting
7th Week Entering procurement and purchase transaction into the system-E-Invoice applications-Integrated accounting
8th Week Entering the sales transactions into the system-E-Invoice applications-Integrated accounting
9th Week Accounting for collections from and payments to open accounts
10th Week Accounting for checks and notes
11th Week Creating the PPE cards and determining the useful life and deprociation methods
12th Week Integrated reporting for adjusting entries-VAT offsetting-Cost of goods sold cards
13th Week Integrated reporting for adjusting entries-VAT offsetting-Cost of goods sold cards
14th Week Financial reporting and closing entries
RECOMENDED OR REQUIRED READINGAkdoğan, N., Doğan, D. U., & Alp, Ö. S. Finansal Olmayan Bilgilerin Raporlanmasında Değişiklikler Ve Güncel Konular, Gazi Kitabevi, 2022.
Sürmeli, F. (2005). Muhasebe bilgi sistemi. Anadolu Universitesi.
Karapınar, A., Bayırlı, R., & Altay, A. (2003). Bilgisayarlı Muhasebe. Gazi Kitabevi, Ankara.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Questions/Answers,Project
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term130
Project130
Total(%)60
Contribution of In-term Studies to Overall Grade(%)60
Contribution of Final Examination to Overall Grade(%)40
Total(%)100
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam111
Preparation for Quiz212
Individual or group work11010
Preparation for Final exam15050
Course hours14342
Preparation for Midterm exam14040
Laboratory (including preparation)
Final exam11,51,5
Homework
Project144
Total Workload150,5
Total Workload / 305,01
ECTS Credits of the Course5
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
LO1LO2LO3LO4LO5
K1         
K2         
K3         
K4      X    
K5        X  
K6    X      
K7          X