| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Financial Accounting | ISL 104 | 2 | 4 + 0 | 4 | 6 |
| Precondition Courses | <p>none</p> |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Bachelor's Degree |
| Course Type | Compulsory |
| Course Coordinator | Doç.Dr. ŞULE YILDIZ |
| Course Lecturers | Doç.Dr. ŞULE YILDIZ, Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK, Doç.Dr. METİN SARIASLAN, |
| Course Assistants | Res.Asst. Abdussamed KOÇ |
| Course Category | Basic Teaching Suitable For Field |
| Course Objective | 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. |
| Course Content | 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. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Accounts, account types and account rules of operation knows. | Lecture, Question-Answer, Drilland Practice, | Homework, Testing, |
| 2 | Know differences between asset, source, income and expense. | Drilland Practice, Question-Answer, Lecture, | Testing, Homework, |
| 3 | It has information about the balance sheet and the qualifications of Balance Sheet. | Drilland Practice, Question-Answer, Lecture, | Testing, Homework, |
| 4 | He has information about accounting books and knows how to register books. | Drilland Practice, Question-Answer, Lecture, | Testing, Homework, |
| 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, Lecture, Self Study, | Homework, Testing, |
| 6 | At the end of the period, cost can be determined by closing income and expense accounts. | Drilland Practice, Question-Answer, Lecture, Self Study, | Testing, Homework, |
| 7 | Preparing Revenue Table and Balance Sheet. | Drilland Practice, Question-Answer, Lecture, Self Study, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 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 |
| Resources | |
|---|---|
| Course Notes | <p>Selahattin Karabınar, Genel Muhasebe, Sakarya Kitabevi, 6. Baskı, 2015.</p> |
| Course Resources | - 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. |
| Order | Program Outcomes | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 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 | |||||
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Kısa Sınav | 15 |
| 1. Ödev | 85 |
| 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 | 2 | 32 |
| Mid-terms | 1 | 15 | 15 |
| Quiz | 2 | 6 | 12 |
| Assignment | 6 | 3 | 18 |
| Final examination | 1 | 20 | 20 |
| Total Workload | 161 | ||
| Total Workload / 25 (Hours) | 6.44 | ||
| dersAKTSKredisi | 6 | ||