| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| İntroduction To Accounting | SBF 121 | 1 | 2 + 0 | 2 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Dr.Öğr.Üyesi ABDÜSSAMED KOÇ |
| Dersi Verenler | Doç.Dr. METİN SARIASLAN, |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | This course is continuity of Financial Accounting I. 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 I. 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, Question-Answer, Drilland Practice, Case Study, Problem Solving, | 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, Drilland Practice, Case Study, Problem Solving, | Testing, Homework, |
| 3 | Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. | Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, | 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, Case Study, Problem Solving, | 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, 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 company?s financial structure and gain/loss. | Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, | Testing, Homework, |
| 7 | Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, | Testing, Homework, | |
| 8 | Lecture, Question-Answer, Drilland Practice, Case Study, Problem Solving, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | the basic equation of accounting | |
| 2 | Account concept and their working rules | |
| 3 | Accounting Flow and Recording Materials | |
| 4 | General Accepted Accounting Principles, Turkish Unıform Chart of Account | |
| 5 | Cash Transactions and securities transaction in accounting | |
| 6 | Inventory transaction and value add tex transaction | |
| 7 | Prepayment and deposit transaction | |
| 8 | Calculation and journalising tha wages | |
| 9 | Mid-term exam | |
| 10 | Non-current assets and depreciation | |
| 11 | closing the revenues and expenses account | |
| 12 | Case study | |
| 13 | Case study | |
| 14 | Case study |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | 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 |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
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| 1 | 2 | 3 | 4 | 5 | |||
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| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| 1. Ara Sınav | 70 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
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