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FINANCIAL ACCOUNTING DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu Dersin Adı Yarıyıl Süresi(T+U) Kredisi AKTS Kredisi
ITR107 FINANCIAL ACCOUNTING 1 3 3 6

DERS BİLGİLERİ

Dersin Öğretim Dili : İngilizce
Dersin Düzeyi BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü Zorunlu
Dersin Veriliş Şekli -
Dersin Koordinatörü Assoc.Prof. ONUR ÖZDEMİR
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi Dr.Öğr.Üyesi NURHAN TOĞUÇ
Ders Ön Koşulu Yok

AMAÇ VE İÇERİK

Amaç: This course aims to introduce the record and report of commercial transactions by means of tracking the financial status of business organizations, control and manage them and perform decisions by managers; introduce accounting transactions to be occurred in a business organization through a term based on balance sheet and income statement.
İçerik: Contents of the course include definition and classification of accounting, accounting record term and books, accounting concept and classification of accounts, uniform accounting plan process, balance sheet account specifications, income table accounts specifications, discrimination of cost and period cost accounts, cost accounts process, inventory procedures - assets – depreciations, year-end procedures in accounting, trial balance review, management reporting in accounting and application examples: monographs.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)

Explain basic concepts of accounting.
Define financial accounts.
Tell accounting equation and course of proceeding in accounting.
Show the profit-loss account of the business organization by benefiting from income table.
Outline the period-end accounting transactions, cost and companies accounting.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI

Hafta Ön Hazırlık Konular Yöntem
1 Reading Definition and Classification of Accounting Lecture & Question and Answer & Discussion
2 Reading Accounting Record Term and Books Lecture & Question and Answer & Discussion
3 Reading Accounting Concept and Classification of Accounts Lecture & Question and Answer & Discussion
4 Reading Uniform Accounting Plan Process Lecture & Question and Answer & Discussion
5 Reading Balance Sheet Account Specifications Lecture & Question and Answer & Discussion
6 Reading Income Table Accounts Specifications Lecture & Question and Answer & Discussion
7 Reading Discrimination of Cost and Period Cost Accounts Lecture & Question and Answer & Discussion
8 - MID-TERM EXAM -
9 Reading Cost Accounts Process Lecture & Question and Answer & Discussion
10 Reading Inventory Procedures - Assets - Depreciations Lecture & Question and Answer & Discussion
11 Reading Year-end Procedure in Accounting Lecture & Question and Answer & Discussion
12 Reading Trial Balance Review Lecture & Question and Answer & Discussion
13 Reading Management Reporting in Accounting Lecture & Question and Answer & Discussion
14 Reading Application Examples: Monographs Lecture & Question and Answer & Discussion
15 Reading General Revision Lecture & Question and Answer & Discussion
16 - FINAL EXAM -
17 - FINAL EXAM -

KAYNAKLAR

Deegan, C. (2013). Financial Accounting Theory. Australia: McGraw-Hill Education.
Piper , M. (2012). Accounting Made Simple : Accounting Explained in 100 Pages or Less, Chicago, IL, United Kingdom: Simple Subjects.
Brodersen, S. , Pysh, P. (2014). Warren Buffett Accounting Book: Reading Financial Statements for Value Investing, Kindle Edition.

ÖLÇME VE DEĞERLENDİRME

Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi Etkinlik Sayısı Katkı Yüzdesi Açıklama
(0) Etkisiz (1) En Düşük (2) Düşük (3) Orta (4) İyi (5) Çok İyi
0 1 2 3 4 5

DERSİN PROGRAM ÖĞRENME ÇIKTILARINA KATKISI

KNOWLEDGE
Theoretical
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Describe basic theories of microeconomics and macroeconomics by benefiting from assumptions and axioms.
3
2
Recognize the entries in the book and financial balance sheet of the business organization.
5
3
Define concepts, theories and principles of basic and subfields of international trade by adhering to the background knowledge.
2
KNOWLEDGE
Factual
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Summarize historical development of the international trade theories by adhering to the chronological order.
1
2
Use theoretical knowledge gained in the field of international trade in occupational practices and daily life.
1
3
Solve financial and legal problems confronted in international trade practices.
2
SKILLS
Cognitive
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Relate statistical raw data by benefiting from computer programs and relate data with one another in consideration of theoretical knowledge.
5
2
Evaluate developments in the world in consideration of common courses in the faculty with an intellectual perspective.
4
SKILLS
Practical
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Interpret current events and facts in international trade based on advanced knowledge and skills from an analytical and systematic holistic view.
2
OCCUPATIONAL
Autonomy & Responsibility
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Relate knowledge about economic globalization and internationalization with current knowledge in the field.
2
OCCUPATIONAL
Learning to Learn
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Examine current economic policies applied over the gained advanced knowledge and skills by a critical approach.
2
OCCUPATIONAL
Communication & Social
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Explain demands in written or verbally by using the foreign language skill in business and social life effectively.
1
2
Tell knowledge, thoughts and solution offers regarding subjects in international trade to relevant stakeholders demands in written or verbally.
1
3
Design a healthy communication network for themselves in the business world by using social life skills.
2
OCCUPATIONAL
Occupational and/or Vocational
Program Yeterlilikleri/Çıktıları Katkı Düzeyi
0 1 2 3 4 5
1
Analyze current issues, events and problems by benefiting from theoretical and historical knowledge of international trade and economics.
1
2
Develop suggestions for international trade policies by determining economic problems in the macro level.
1
3
Apply commercial applications in consideration of knowledge gained in financing and management of international trade by being inclusive of international market
2
4
Discuss the effects of commercial and financial globalization processes on the income distribution, by benefiting from data.
1

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ

Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri Etkinlik(hafta sayısı) Süresi(saat sayısı) Toplam İş Yükü
Lecture & In-Class Activities 14 3 42
Preliminary & Further Study 13 4 52
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 0 0 0
Assignment (Homework) 0 0 0
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 0 0 0
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Final Exam 1 1 1
Preparation for the Final Exam 7 5 35
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 5 4 20
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
TOTAL 41 0 151
Genel Toplam 151
Toplam İş Yükü / 25.5 5,9
Dersin AKTS(ECTS) Kredisi 6,0