Course Name Code Semester T+U Hours Credit ECTS
Financial Accounting ISL 113 1 4 + 0 4 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Dr.Öğr.Üyesi GÖKHAN BARAL
Course Lecturers Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK,
Course Assistants
Course Category
Course Objective To be obtained information related accounting and accounting record in general.
Course Content General terms of accounting, UCOA, geenral financial statements, accounting records, ledger, accounting process, balance sheet account, inventory account.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Define the Accounting, classify its types, and explain the reason of the accounting produce information for whom and for what, know the importance of accounting, its place in the companies and companies management. Lecture, Drilland Practice, Case Study, Problem Solving, Testing,
2 Explain the functioning of active and passive accounts, balance sheet, income statement and costs accounts and its relationship with each other Lecture, Question-Answer, Drilland Practice, Motivations to Show, Testing,
3 Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. Lecture, Question-Answer, Drilland Practice, Motivations to Show, Case Study, Problem Solving, Testing,
4 Explain the accounting system, how it works in any business process, set up relationships between general accounting and other accounting records maintained in this direction. Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, Testing,
5 Make the accounting records of any company within the period, if necessary, queries these accounting records, reveals accounting errors and corrects these errors. Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, Testing, Homework,
6 Record the accounting transactions of at the beginning, in the period and at the end of the period, and relate those transactions with companys financial structure and gain/loss. Lecture, Question-Answer, Drilland Practice, Case Study, Self Study, Problem Solving, Testing,
Week Course Topics Preliminary Preparation
1 Basic Accounting Terms and Definitions Relevant sections on resource books
2 Term of Account, Balance, General Financial Statements Relevant sections on resource books
3 General Accounting Records, Periodic Process, Ucoa Relevant sections on resource books
4 Current Asset Accounts 1 Relevant sections on resource books
5 Current Asset Accounts 2 Relevant sections on resource books
6 Fixed Asset Accounts 1 Relevant sections on resource books
7 Fixed Asset Accounts 2 Relevant sections on resource books
8 Short Term Liabilities, Long Term Liabilities 1 Relevant sections on resource books
9 Mid-Term Exam
10 Short Term Liabilities, Long Term Liabilities 2 Relevant sections on resource books
11 Equity Accounts Relevant sections on resource books
12 Period-End Inventory Procedures and Editing General Financial Statements Relevant sections on resource books
13 Inventory Procedures of Current And Fixed Asset Accounts Relevant sections on resource books
14 Short and Long Term Liability, Equity, Inventory Procedures of Terminal and Cost Account Relevant sections on resource books
Resources
Course Notes
Course Resources Prof. Dr. İbrahim LAZOL: Genel Muhasebe, Ekin Yayınevi, Bursa.
Prof. Dr. Nihat KÜÇÜKSAVAŞ: Genel Muhasebe: İlkeler ve Uygulaması, Beta Basın-Yayın, İstanbul.
Prof. Dr. Orhan SEVİLENGÜL: Genel Muhasebe, Gazi Kitabevi, Ankara.
Mehmet Ali FEYİZ: Genel Muhasebe, Murathan Yayınevi, Trabzon.
Uluslararası Finansal Raporlama Standartları
Türkiye Muhasebe Standartları
Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi.
Richard G. SCHROEDER, Myrtle W. CLARK, Financal Accounting: Theory and Analysis, Wiley Publishing, USA.
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
1. Ödev 10
2. Kısa Sınav 10
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
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 3 48
Mid-terms 1 6 6
Quiz 2 3 6
Assignment 1 3 3
Final examination 1 10 10
Total Workload 137
Total Workload / 25 (Hours) 5.48
dersAKTSKredisi 5