|FINANCIAL ACCOUNTING||ISL 113||1||4 + 0||4||5|
|Ön Koşul Dersleri|
|Önerilen Seçmeli Dersler|
Dr.Öğr.Üyesi GÖKHAN BARAL
Dr.Öğr.Üyesi GÖKHAN BARAL
To be obtained information related accounting and accounting record in general.
General terms of accounting, UCOA, geenral financial statements, accounting records, ledger, accounting process, balance sheet account, inventory account.
|Dersin 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.||1 - 4 - 12 - 15 -||A -|
|2 - Explain the functioning of active and passive accounts, balance sheet, income statement and costs accounts and its relationship with each other||1 - 2 - 4 - 6 -||A -|
|3 - Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices.||1 - 2 - 4 - 6 - 12 - 15 -||A -|
|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.||1 - 2 - 4 - 12 - 15 -||A -|
|5 - Make the accounting records of any company within the period, if necessary, queries these accounting records, reveals accounting errors and corrects these errors.||1 - 2 - 4 - 12 - 15 -||A - C -|
|6 - Record the accounting transactions of at the beginning, in the period and at the end of the period, and relate those transactions with companys financial structure and gain/loss.||1 - 2 - 4 - 12 - 14 - 15 -||A -|
|Öğretim Yöntemleri:||1:Lecture 4:Drilland Practice 12:Case Study 15:Problem Solving 2:Question-Answer 6:Motivations to Show 14:Self Study|
|Ölçme Yöntemleri:||A:Testing C:Homework|
|1||Basic Accounting Terms and Definitions||Relevant sections on resource books|
|2||Term of Account, Balance, General Financial Statements||Relevant sections on resource books|
|3||General Accounting Records, Periodic Process, Ucoa||Relevant sections on resource books|
|4||Current Asset Accounts 1||Relevant sections on resource books|
|5||Current Asset Accounts 2||Relevant sections on resource books|
|6||Fixed Asset Accounts 1||Relevant sections on resource books|
|7||Fixed Asset Accounts 2||Relevant sections on resource books|
|8||Short Term Liabilities, Long Term Liabilities 1||Relevant sections on resource books|
|10||Short Term Liabilities, Long Term Liabilities 2||Relevant sections on resource books|
|11||Equity Accounts||Relevant sections on resource books|
|12||Period-End Inventory Procedures and Editing General Financial Statements||Relevant sections on resource books|
|13||Inventory Procedures of Current And Fixed Asset Accounts||Relevant sections on resource books|
|14||Short and Long Term Liability, Equity, Inventory Procedures of Terminal and Cost Account||Relevant sections on resource books|
Prof. Dr. İbrahim LAZOL: Genel Muhasebe, Ekin Yayınevi, Bursa.
Prof. Dr. Nihat KÜÇÜKSAVAŞ: Genel Muhasebe: İlkeler ve Uygulaması, Beta Basın-Yayın, İstanbul.
Prof. Dr. Orhan SEVİLENGÜL: Genel Muhasebe, Gazi Kitabevi, Ankara.
Mehmet Ali FEYİZ: Genel Muhasebe, Murathan Yayınevi, Trabzon.
Uluslararası Finansal Raporlama Standartları
Türkiye Muhasebe Standartları
Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi.
Richard G. SCHROEDER, Myrtle W. CLARK, Financal Accounting: Theory and Analysis, Wiley Publishing, USA.
Dersin Program Çıktılarına Katkısı
|No||Program Öğrenme Çıktıları||KatkıDüzeyi|
|1||Understanding and being capable of using the operational information of export, import, foreign exchange and logistics together with the theorotical background of international trade and comprehending the business culture and marketing interaction in the globalized capital, labour, and goods trade.||X|
|2||Having the knowledge of the basic global and local regulations in international trade and being capable of implementing and interpreting these in practise.||X|
|3||Being capable of analyzing economical and commercial developments, defining the problems about his/her assignments, expressing opinion and presenting solutions in an organization.||X|
|4||Besides computer usage, being capable of using the information systems and software used in international trade operations.||X|
|5||Having the capability of reseach and analytical thinking, being able to predict the processes and results of the projects and decisions to be implemented, to be able to develop strategic approach and communicate in a comprehensible manner with high power of persuasion.||X|
|6||To be able to determine the aim, vision and goals of the organization in his/her assigned positions.||X|
|7||As a result of the competence of critical thinking and producing alternatives, being capable of gathering and analyzing information from various sources together with taking initiative.||X|
|8||Being continuous improvement-oriented and innovative in his/her field.||X|
|9||Together with having the leadership features, prone to teamwork and being capable of vertical and horizontal communication based on interaction and sharing with the experts in other fields.||X|
|10||Together with at least European Computer Driving licence advanced level in his/her required fields, usage of the information and communication technologies||X|
|11||At least one foreign language knowledge in the field using the European Language Portfolio B2 level and using this skill in oral and written communication.||X|
|12||With social responsibility awareness, arranging and carrying out activities and projects for his/her own social environment.||X|
|13||Acting in accordance with the social, scientific, cultural and ethic values.||X|
|14||Being capable of analyzing the relationships with the stakeholders, following the developments in his/her field, examining the position of his/her organization and submitting suggestions.||X|
|15||Having consciousness about the subjects of universality of social rights, social justice, quality culture, protection of cultural values, enviromental protection and occupational health and safety.||X|
|YARIYIL İÇİ ÇALIŞMALARI||SIRA||KATKI YÜZDESİ|
|Yıliçinin Başarıya Oranı||50|
|Finalin Başarıya Oranı||50|
AKTS - İş Yükü
|Etkinlik||Sayısı||Süresi(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||3||48|
|Toplam İş Yükü||137|
|Toplam İş Yükü /25(s)||5.48|
|Dersin AKTS Kredisi||5.48|