TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) The students who attend to this course gain the competencies in applying the accounting procedures to the entire accounting cycle and relate it with the accounting principles.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	absent
COURSE DEFINITION	This course is designed for defining the basic financial accounting terms, concepts and rules. Emphasis is placed on introducing the general principles of accounting, basic accounting concepts, recording process, adjusting entries, closing entries, accounting cycle, and preparation of financial statements. Although the accounting discipline has generally accepted principles, in various countries the financial statements are prepared in a way that may reflect different disclosing styles. Hence, this course focuses on the Turkish Uniform Accounting System.
COURSE CONTENTS	WEEK TOPICS 1st Week The Basic Accounting Concepts and Principles 2nd Week The Double-Entry System 3rd Week The Double-Entry System 4th Week The Main Accounts and the Auxiliary Accounts 5th Week Introduction to Uniform Accounting System 6th Week Accounts and Debit/Credit Procedures 7th Week Accounts and Debit/Credit Procedures 8th Week Midterm exam 9th Week The Basic Financial Statements 10th Week Monetary Assets 11th Week Monetary Assets 12th Week Marketable Securities 13th Week Receivables 14th Week Receivables 15th Week Final
RECOMENDED OR REQUIRED READING	1. Prof. Dr. Mehmet Sayarı, Financial Accounting, Gazi Kitabevi, Ankara, September 2003, 2nd Ed.. 2. Principles of Financial Accounting, Prof.Dr. Can Şımga-Muğan, Dr. Nazlı Hoşal-Akman, 2nd Ed., Gazi Kitabevi, Ankara 2005 3. Prof. Dr. Mehmet Sayarı, Accounting Dictionary, English-Turkish, Turkish-English, Gazi Kitabevi, Ankara, 2007.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Presentation,Other
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No