Course Name Code Semester T+U Hours Credit ECTS
Financial Accounting ISL 104 2 4 + 0 4 6
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Doç.Dr. ŞULE YILDIZ
Course Lecturers Doç.Dr. ŞULE YILDIZ,
Course Assistants

Res.Asst. Abdussamed KOÇ

Course Category Available Basic Education in the Field
Course Objective

This course is continuity of Financial Accounting I. At the end of this course students will have knowledge about peraparation of financial statements in a firm.

Course Content

This course is continuity of Financial Accounting I. At the end of this course students will have knowledge about peraparation of financial statements in a firm.
1) To understand of importance accounting department for the top management in a firm structure,
2)To understand the nature of assets liabilities, prerpare the balance sheet and incoma statement,
3)To understandt the position and relations of accounting systems connection with MIS.
4) To understand accounting fraud and incorrect entries and to understand how to correct them.

Deposits and pre-payments tracnsaction, preparing of wage slips, depreciation of non-current assests, accounts of income statement, and cost accounts. Final target is to have ability of preparing financial statements.

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Accounts, account types and account rules of operation knows. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
2 Know differences between asset, source, income and expense. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
3 It has information about the balance sheet and the qualifications of Balance Sheet. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
4 He has information about accounting books and knows how to register books. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
5 By analyzing financial events, it can record any financial event or transaction using the appropriate accounts from the Uniform Chart of Accounts. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
6 At the end of the period, cost can be determined by closing income and expense accounts. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
7 Preparing Revenue Table and Balance Sheet. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
Week Course Topics Preliminary Preparation
1 The basic purpose of accounting purposes, tasks, departments and accountants Relevant part of the course book
2 The concept of account and the rules of calculation of accounts and the flow of accounting Relevant part of the course book
3 Books and documents used in accounting, Process Sequence in Accounting Relevant part of the course book
4 General Accepted Accounting Principles, Turkish Unıform Chart of Account Relevant part of the course book
5 Cash Transactions and its accounting Relevant part of the course book
6 Receivable-Debt Transactions and Its Accounting Relevant part of the course book
7 Prepayment and deposit transaction Relevant part of the course book
8 Stock Transactions and Value Added Tax Transactions Relevant part of the course book
9 MIDTERM
10 Deposit and Advance Transactions and Its Accounting Relevant part of the course book
11 Preparing and accounting of fee payroll Relevant part of the course book
12 Tangible Fixed Assets, Depreciation and Accounting Relevant part of the course book
13 Closing Procedures for Cost and Income Statement Accounts Relevant part of the course book
14 Monograph Application Relevant part of the course book
Resources
Course Notes <p>Selahattin Karabınar, Genel Muhasebe, Sakarya Kitabevi, 6. Baskı, 2015.</p>
Course Resources

- Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 18. Baskı, 2016.

- İbrahim Lazol, Genel Muhasebe, Ekin Basım Yayın, 18. Baskı, 2013.

- Orhan Çelik, Ercan Bayazıtlı ve Kadir Gürdal, Siyasal Kitabevi, 2. Baskı, 2016.

Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
16
Evaluation System
Semester Studies Contribution Rate
1. Ödev 10
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ara Sınav 70
Total 100
1. Yıl İçinin Başarıya 40
1. Final 60
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Quiz 2 6 12
Assignment 6 3 18
Final examination 1 20 20
Total Workload 161
Total Workload / 25 (Hours) 6.44
dersAKTSKredisi 6