|Course Name||Code||Semester||T+U Hours||Credit||ECTS|
|Accounting and Finance||ISE 304||6||3 + 0||3||5|
|Recommended Optional Courses|
|Course Level||Bachelor's Degree|
|Course Coordinator||Arş.Gör.Dr. MUSTAFA KOÇ|
|Course Lecturers||Arş.Gör.Dr. MUSTAFA KOÇ,|
|Course Objective||At the end of this course students will have knowledge about peraparation of financial statements in a firm.|
|Course Content||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||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, Question-Answer, Discussion,||Testing, Homework,|
|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, Discussion,||Testing, Oral Exam, Homework,|
|3||Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices.||Lecture, Question-Answer, Drilland Practice,||Testing, Homework,|
|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,||Testing, Homework,|
|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, Discussion, Drilland Practice,||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 company’s financial structure and gain/loss.||Lecture, Question-Answer, Discussion, Drilland Practice,||Testing, Homework,|
|Week||Course Topics||Preliminary Preparation|
|1||Deposits and guarantee transaction|
|3||Preparataion of Wage slips|
|4||Preparataion of Wage slips|
|7||Short Term Liabilities|
|10||Calculating of Profit/Loss|
|11||Correcting of frauds in accounting|
|12||Case study in Computer Software|
|13||Case study in Computer Software|
|14||Case study in Computer Software|
|Course Notes||Lecture Notes|
|Course Resources||Sevilengül, Orhan (2003), Genel Muhasebe, Gazi Kitabevi, 11.Baskı, Ankara
Yalkın, Yüksel Koç (2001), Genel Muhasebe-İlkeler Uygulamalar, 12.Baskı, Turhan Kitabevi, Ankara.
Akdoğan, Nalan ve Orhan Sevilengül (2003),Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara.
Örten, Remzi (2003), Genel Muhasebe, 3.Baskı, Gazi Üniv.İ.İ.B.F. Yayınları, Ankara.
Küçüksavaş, Nihat (2000), Genel Muhasebe, Beta Yayınları, İstanbul.
Lazol, İbrahim, Genel Muhasebe, Ekin Kitabevi, Bursa
|Order||Program Outcomes||Level of Contribution|
|Semester Studies||Contribution Rate|
|1. Ara Sınav||70|
|1. Kısa Sınav||10|
|2. Kısa Sınav||10|
|3. Kısa Sınav||10|
|1. Yıl İçinin Başarıya||50|
|ECTS - Workload Activity||Quantity||Time (Hours)||Total Workload (Hours)|
|Course Duration (Including the exam week: 16x Total course hours)||16||3||48|
|Hours for off-the-classroom study (Pre-study, practice)||16||3||48|
|Total Workload / 25 (Hours)||5.04|