Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
Fınancıal Accountıng | ISL 102 | 2 | 3 + 0 | 3 | 6 |
Ön Koşul Dersleri | |
Önerilen Seçmeli Dersler | |
Dersin Dili | Türkçe |
Dersin Seviyesi | Lisans |
Dersin Türü | Zorunlu |
Dersin Koordinatörü | Doç.Dr. METİN SARIASLAN |
Dersi Verenler | Doç.Dr. METİN SARIASLAN, |
Dersin Yardımcıları | |
Dersin Kategorisi | Alanına Uygun Temel Öğretim |
Dersin Amacı | This course is continuity of Financial Accounting . At the end of this course students will have knowledge about peraparation of financial statements in a firm. |
Dersin İçeriği | This course is continuity of Financial Accounting . 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. |
# | 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 | Case Study, Motivations to Show, Drilland Practice, Question-Answer, Lecture, Problem Solving, | Testing, |
3 | Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. | Problem Solving, Case Study, Motivations to Show, Drilland Practice, Question-Answer, Lecture, | 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. | Problem Solving, Case Study, Drilland Practice, Question-Answer, Lecture, | 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. | Problem Solving, Case Study, Drilland Practice, Question-Answer, Lecture, | Homework, Testing, |
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. | Problem Solving, Self Study, Case Study, Drilland Practice, Question-Answer, Lecture, | Testing, |
7 | Drilland Practice, Lecture, | Testing, |
Hafta | Ders Konuları | Ön Hazırlık |
---|---|---|
1 | The basic equation of accounting | Review of the related chapters of the lecture. |
2 | Account concept and their working rules | Review of the related chapters of the lecture. |
3 | Accounting flow and recording materials | Review of the related chapters of the lecture. |
4 | General accepted accounting principles, Turkish Unıform Chart of Account | Review of the related chapters of the lecture. |
5 | Cash transactions and securities transaction in accounting | Review of the related chapters of the lecture. |
6 | Inventory transaction and value add tex transaction | Review of the related chapters of the lecture. |
7 | Prepayment and deposit transaction | Review of the related chapters of the lecture. |
8 | MID-TERM EXAM | |
9 | Calculation and journalising tha wages | Review of the related chapters of the lecture. |
10 | Non-current assets and depreciaiton | Review of the related chapters of the lecture. |
11 | Closing the revenues and expenses account | Review of the related chapters of the lecture. |
12 | Case study | |
13 | Case study | |
14 | Case study |
Kaynaklar | |
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Ders Notu | |
Ders Kaynakları |
Sıra | Program Çıktıları | Katkı Düzeyi | |||||
---|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 | |||
1 | Can follow new and current technologies and evaluate them | X | |||||
2 | Can understand the operation of Corporate Information Systems and use these systems at a basic level | X | |||||
3 | Constructs numerical models of basic business problems. | X | |||||
4 | Solves modeled business problems with the help of information technologies and interprets the solutions | X | |||||
5 | Contributes to informatics oriented projects as a member of the team | X | |||||
6 | Effectively uses information technology tools that support teamwork in project management. | X | |||||
7 | Master basic business functions and information technologies and establishes the link between them | X | |||||
8 | Contributes to the design, development and implementation processes of corporate information systems. | X | |||||
9 | Can produce and present quality documentation for all kinds of projects, including entrepreneurship projects. | X | |||||
10 | Prepares informative, effective and interesting presentations and presents these presentations. | X |
Değerlendirme Sistemi | |
---|---|
Yarıyıl Çalışmaları | Katkı Oranı |
1. Kısa Sınav | 10 |
2. Kısa Sınav | 10 |
1. Ara Sınav | 70 |
1. Ödev | 10 |
Toplam | 100 |
1. Yıl İçinin Başarıya | 40 |
1. Final | 60 |
Toplam | 100 |
AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
---|---|---|---|
Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
Mid-terms | 1 | 20 | 20 |
Quiz | 2 | 10 | 20 |
Assignment | 1 | 16 | 16 |
Final examination | 1 | 25 | 25 |
Toplam İş Yükü | 161 | ||
Toplam İş Yükü / 25 (Saat) | 6,44 | ||
Dersin AKTS Kredisi | 6 |