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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
FINANCIAL ACCOUNTING ISL 104 2 4 + 0 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
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.
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 - C -
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 - C -
3 - Explain how guiding basic concepts of accounting, principles and assumptions to the accounting practices. 1 - 2 - 4 - 6 - 12 - 15 - A - C -
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 - 6 - 12 - 15 - A - C -
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 company’s financial structure and gain/loss. 1 - 2 - 4 - 12 - 15 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 6:Motivations to Show 12:Case Study 15:Problem Solving
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 the basic equation of accounting
2 Account concept and their working rules
3 Accounting Flow and Recording Materials
4 General Accepted Accounting Principles, Turkish Unıform Chart of Account
5 Cash Transactions and securities transaction in accounting
6 Inventory transaction and value add tex transaction
7 Prepayment and deposit transaction
8 Calculation and journalising tha wages
9 Mid-term exam
10 Non-current assets and depreciaiton
11 closing the revenues and expenses account
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 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively .
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance.
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
15 Is conscious about universality of right, social justice, quality, saving cultural and environmental values, occupational health and safety in tasks of production, marketing, management, accounting and finance. X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
Odev 1 10
KisaSinav 2 10
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 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Quiz 2 5 10
Assignment 6 3 18
Final examination 1 20 20
Toplam İş Yükü 159
Toplam İş Yükü /25(s) 6.36
Dersin AKTS Kredisi 6.36
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