Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Fınancıal Accountıng ISL 104 2 4 + 0 4 6
Ön Koşul Dersleri <p>none</p>
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Zorunlu
Dersin Koordinatörü Doç.Dr. ŞULE YILDIZ
Dersi Verenler Doç.Dr. ŞULE YILDIZ, Doç.Dr. METİN SARIASLAN,
Dersin Yardımcıları

Res.Asst. Abdussamed KOÇ

Dersin Kategorisi Alanına Uygun Temel Öğretim
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 Accounts, account types and account rules of operation knows. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
2 Know differences between asset, source, income and expense. Drilland Practice, Question-Answer, Lecture, Homework, Testing,
3 It has information about the balance sheet and the qualifications of Balance Sheet. Drilland Practice, Question-Answer, Lecture, Homework, Testing,
4 He has information about accounting books and knows how to register books. Drilland Practice, Question-Answer, Lecture, Homework, Testing,
5 By analyzing financial events, it can record any financial event or transaction using the appropriate accounts from the Uniform Chart of Accounts. Drilland Practice, Question-Answer, Self Study, Lecture, Testing, Homework,
6 At the end of the period, cost can be determined by closing income and expense accounts. Drilland Practice, Question-Answer, Self Study, Lecture, Homework, Testing,
7 Preparing Revenue Table and Balance Sheet. Drilland Practice, Question-Answer, Self Study, Lecture, Homework, Testing,
Hafta Ders Konuları Ön Hazırlık
1 The basic purpose of accounting purposes, tasks, departments and accountants Relevant part of the course book
2 The concept of account and the rules of calculation of accounts and the flow of accounting Relevant part of the course book
3 Books and documents used in accounting, Process Sequence in Accounting Relevant part of the course book
4 General Accepted Accounting Principles, Turkish Unıform Chart of Account Relevant part of the course book
5 Cash Transactions and its accounting Relevant part of the course book
6 Receivable-Debt Transactions and Its Accounting Relevant part of the course book
7 Prepayment and deposit transaction Relevant part of the course book
8 Stock Transactions and Value Added Tax Transactions Relevant part of the course book
9 MIDTERM
10 Deposit and Advance Transactions and Its Accounting Relevant part of the course book
11 Preparing and accounting of fee payroll Relevant part of the course book
12 Tangible Fixed Assets, Depreciation and Accounting Relevant part of the course book
13 Closing Procedures for Cost and Income Statement Accounts Relevant part of the course book
14 Monograph Application Relevant part of the course book
Kaynaklar
Ders Notu <p>Selahattin Karabınar, Genel Muhasebe, Sakarya Kitabevi, 6. Baskı, 2015.</p>
Ders Kaynakları

- Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 18. Baskı, 2016.

- İbrahim Lazol, Genel Muhasebe, Ekin Basım Yayın, 18. Baskı, 2013.

- Orhan Çelik, Ercan Bayazıtlı ve Kadir Gürdal, Siyasal Kitabevi, 2. Baskı, 2016.

Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ödev 10
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ara Sınav 70
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 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Quiz 2 6 12
Assignment 6 3 18
Final examination 1 20 20
Toplam İş Yükü 161
Toplam İş Yükü / 25 (Saat) 6,44
Dersin AKTS Kredisi 6