| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Fınancıal Accountıng | ISL 113 | 1 | 4 + 0 | 4 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Doç.Dr. NEVRAN KARACA |
| Dersi Verenler | Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK, |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | To be obtained information related accounting and accounting record in general. |
| Dersin İçeriği | General terms of accounting, UCOA, geenral financial statements, accounting records, ledger, accounting process, balance sheet account, inventory account. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| 7 |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | 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. |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Providing field knowledge | ||||||
| 2 | Developing analytical thinking skills | ||||||
| 3 | Developing entrepreneurial personality traits | ||||||
| 4 | :Being an entrepreneur and Intrapreneurship | ||||||
| 5 | Firm-level problem detection and solution | ||||||
| 6 | Problem detection and solution across the economy | ||||||
| 7 | Oral and written communication skills | ||||||
| 8 | Team building and development | ||||||
| 9 | :Ethical awareness | ||||||
| 10 | Ethical and social responsibility in problem solving | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| 2. Kısa Sınav | 10 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 137 | ||
| Toplam İş Yükü / 25 (Saat) | 5,48 | ||
| Dersin AKTS Kredisi | 5 | ||