| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Fınancıal Accountıng | ISL 104 | 2 | 4 + 0 | 4 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK |
| Dersi Verenler | Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK, |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Alanına Uygun Temel Öğretim |
| Dersin Amacı | 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. |
| Dersin İçeriği | 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. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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) |
| Kaynaklar | |
|---|---|
| Ders Notu | Mugan, C.Ş., Akman, N.H., "Principles of Financial Accounting, Gazi Publ. Ankara Peter, J. Eisen, "Accounting", Barron´s Publ, USA Dyckman, Dukes, Davis, "Intermediate Accounting", McGraw-Hill Publ, USA |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Interprets and applies theoretical and practical information about HRM in sample situations. | X | |||||
| 2 | Interprets and applies the knowledge of other relevant disciplines from the perspective of HRM | X | |||||
| 3 | Makes a versatile and critical evaluation in the process of obtaining and using information | X | |||||
| 4 | Designs and implements research related to the field. | X | |||||
| 5 | Uses different development channels effectively. | X | |||||
| 6 | Communicates effectively when working with others | X | |||||
| 7 | Acts in accordance with social, academic and professional ethical values. | X | |||||
| 8 | Makes suggestions for the development of sensitive working environments on diversity management. | X | |||||
| 9 | Experiences the gains they have acquired practically through internships. | X | |||||
| 10 | Analyzes the Human Resources practices of the institutions where they do internship and provides them feedback. | X | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| 1. Ara Sınav | 70 |
| 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 | 1 | 16 |
| Mid-terms | 1 | 10 | 10 |
| Assignment | 6 | 3 | 18 |
| Quiz | 2 | 5 | 10 |
| Final examination | 1 | 15 | 15 |
| Toplam İş Yükü | 133 | ||
| Toplam İş Yükü / 25 (Saat) | 5,32 | ||
| Dersin AKTS Kredisi | 5 | ||