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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
FINANCIAL ACCOUNTING ISL 102 2 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi ŞULE YILDIZ
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı
This course is continuity of Financial Accounting . 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 . 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.
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 - 12 - 15 - 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 -
7 - 1 - 4 - A -
Öğretim Yöntemleri: 1: 4: 12: 15: 2: 6: 14:
Ölçme Yöntemleri: A: C:

Ders Akışı

Hafta Konular ÖnHazırlık
1 The basic equation of accounting Review of the related chapters of the lecture.
2 Account concept and their working rules Review of the related chapters of the lecture.
3 Accounting flow and recording materials Review of the related chapters of the lecture.
4 General accepted accounting principles, Turkish Unıform Chart of Account Review of the related chapters of the lecture.
5 Cash transactions and securities transaction in accounting Review of the related chapters of the lecture.
6 Inventory transaction and value add tex transaction Review of the related chapters of the lecture.
7 Prepayment and deposit transaction Review of the related chapters of the lecture.
8 MID-TERM EXAM
9 Calculation and journalising tha wages Review of the related chapters of the lecture.
10 Non-current assets and depreciaiton Review of the related chapters of the lecture.
11 Closing the revenues and expenses account Review of the related chapters of the lecture.
12 Case study
13 Case study
14 Case study

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Acquire necessary knowledge in the fields of production,finance, human resources and management and organisation which are the fundamental functions of an enterprise
2 Define management information systems in terms of technic, management and organisation and grasp the local, national and international dimensions of it
3 Be aware of the fact that management information systems is a multidisciplinary field and interrelate the other fields
4 Be able to think analythically and offer solutions by using the knowledge and skills gained towards problems encountered in daily life X
5 Know information technologies and systems which can be used in diferrent fields of an enterprise
6 Be able to solve problems by using diferrent information technologies, systems and support decision-makers
7 Provide technical and managerial contribution to information projects and take responsibility
8 Keep up with the rapid changes in the field of information technologies and systems and innovate themselves
9 Convey the experince that they have about information technologies and systems, recent developments and growing tendencies through any sort of means of communication and, if necessary, can do it in a foreign language at least.
10 Generate ideas for interdisciplinary studies which can combine social and technical fields and be able to conduct these ideas
11 Know the algorithm and be able to use an up-to-date software.
12 Analyse the needs for an information systems and have control over the processes at the analysis, design and implementation stages of the database that belongs to the system
13 Have the conscioussness of social responsibility and understand and practice theprofessional, legal and ethical values in information field
14 Have a wide acquaintance with managerial/functional applications of enterprise information systems X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 60
KisaSinav 1 15
Odev 1 10
KisaSinav 2 15
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 20 20
Quiz 2 10 20
Assignment 1 16 16
Final examination 1 25 25
Toplam İş Yükü 161
Toplam İş Yükü /25(s) 6.44
Dersin AKTS Kredisi 6.44
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