| 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. |
| # | 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 | ||