Course Name Code Semester T+U Hours Credit ECTS
Financial Accounting ISL 104 2 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 ZÜLKÜF ÇEVİK
Course Lecturers Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK,
Course Assistants
Course Category Available Basic Education in the Field
Course Objective The aim is to teach watching the financial positions, controlling, helping for the decisions of the managements fiinancial works. At the end of this course students will be capable of accounting and have knowledge about peraparation of financial statements in a corporate.
Course Content Accounting equation (assets=resources), accounting procedure, General Accepted Accounting Principles, The Systematic of The Turkish Uniform Chart of Account, cash transactions, securities transactions, inventory transactions, Value Add Tax, and commercial receivable/bonds.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Defining accounting and explaning importance accounting department for the top management in a corporate structure Lecture, Drilland Practice, Oral Exam,
2 Explaining accounting transactions in a accounting period of a corporate and to represent the tools which using in transactions Lecture, Self Study, Problem Solving, Testing,
3 Defining General Accepted Accounting Principles and Assumptions explain the effect of the accounting practices Lecture, Case Study, Self Study, Problem Solving, Testing,
4 Explaning Uniform Chart of Accounts, class and groups of accounts. To speficy their functions Lecture, Drilland Practice, Case Study, Problem Solving, Testing,
5 Determining proper accounts on Uniform Chart of Accounts on Uniform Chart of Accounts and making account records concerning financial facts Lecture, Drilland Practice, Case Study, Problem Solving, Testing,
6 Realizing period-end transactions, income accounts, expense accounts and cost accounts of a corporate and report the results of operations of a corporate in an account period Case Study, Problem Solving, Testing, Homework,
7 Relating the accounting period the results of operations, preparing the year-end balance sheet Drilland Practice, Testing,
8 Sketching the charts of balance sheet operating results budget applicaton results of a corporate and interpreting charts with accounting knowledge Lecture, Drilland Practice, Motivations to Show, Testing,
Week Course Topics Preliminary Preparation
1 Essential Concepts (Corporate, Accounting, Types of Accounting, Accounting as a Carrer in Turkey, Accounting Equation
2 Account Concept and The Rules of How Accounts Work, Registeries and The Documents Which are Used in Accounting
3 General Accepted Accounting Principles, Procedure of accounting and the circle of a year in accounting
4 Uniform Chart of Account, Form of Balance Sheet and Income Statement, The Accounting of Cash Actions
5 Transaction of Bond and Security Actions and Accounting of Them, The Accounting of Trade Receivables
6 The Accounting of Trade Payables, Transaction of Inventory and Accounting of Them
7 Transaction of Inventory and Accounting of Them (Inventory Valuation Methods), Value Add Tax
8 Transaction of Deposit, Assurance and Advance and Accounting of Them, Payroll and Accounting of Them
9 Mid Term Exam
10 Transaction of Fixed Assets and Accounting Them
11 Amortization Applications
12 The Accounting of Short and Long Term Liabilities, The Accounting of Equity.
13 Operating Results Accounts and Settling Budget Accounts, Demostrating Results of Operations (Negative/Possitive Period end Result)
14 General Practice Examples (for 7/A)
Course Notes Mugan, C.Ş., Akman, N.H., "Principles of Financial Accounting, Gazi Publ. Ankara<br>Peter, J. Eisen, "Accounting", Barron´s Publ, USA<br>Dyckman, Dukes, Davis, "Intermediate Accounting", McGraw-Hill Publ, USA
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Having adequte scientific knowledge of Human Resources Management, basic business concepts and other social sciences X
2 Thinking critically and analytically X
3 Having knowledge of communication and information technologies X
4 In-depth understanding of the research process and application of a range of research techniques into studies, researches and projects X
5 In-depth understanding of usage of Human Resources Management and other social sciences theoretical and applied knowledge together. X
6 Ability to interpret basic Business concepts from Human Resource Management perspective X
7 Ability to implement basic HRM responsibilities in institutions such as HR Planning and staffing, labor relations, occupational healthy and safety, training planning, performance and rewards management, career planning, employment and interview techniques and legal HR issues X
8 Implementing quality process approach into HRM process by considering institutional development, internal and external customer satisfaction; in case of need, having sense of responsibility making contribution for problem solving and continuous development and process excellence ability by problem identification, goal setting, reorganisation and change management skills X
9 Management of resources and assets by considering budgetary, financial and legal issues; management of projects/operations with the ability of planning, implementation, and auditing; Having skills on management of self and other people X
10 Enriching result oriented working approach with continous learning approach X
11 Strong oral and written communication skills and ability to present ideas and information effectively X
12 Being good at one foreign language, ability to communicate written and orally
13 Ability to work with people of various cultural and educational background by valuing team work, developing emphathy and listening skills X
14 Being conscious on social, academic and professional ethical values X
15 Development of critical theoretical appreciation of ´how´, ´why´ and ´where´ HRM contributes to and supports employee and societal development, and implementing these approach for applied and graduate projects and working life X
Evaluation System
Semester Studies Contribution Rate
1. Kısa Sınav 10
1. Ödev 10
1. Ara Sınav 70
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 1 16
Mid-terms 1 10 10
Assignment 6 3 18
Quiz 2 5 10
Final examination 1 15 15
Total Workload 133
Total Workload / 25 (Hours) 5.32
dersAKTSKredisi 5