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 GÖKHAN BARAL
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,
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