Kodu | Dersin Adı | Yarıyıl | Süresi(T+U) | Kredisi | AKTS Kredisi |
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ITR107 | FINANCIAL ACCOUNTING | 1 | 3 | 3 | 6 |
DERS BİLGİLERİ |
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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 |
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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.) |
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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 |
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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 |
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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 |
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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 |
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE | |||||||
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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.
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3 | |||||
2 |
Recognize the entries in the book and financial balance sheet of the business organization.
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5 | |||||
3 |
Define concepts, theories and principles of basic and subfields of international trade by adhering to the background knowledge.
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2 |
KNOWLEDGE | |||||||
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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.
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1 | |||||
2 |
Use theoretical knowledge gained in the field of international trade in occupational practices and daily life.
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1 | |||||
3 |
Solve financial and legal problems confronted in international trade practices.
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2 |
SKILLS | |||||||
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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.
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5 | |||||
2 |
Evaluate developments in the world in consideration of common courses in the faculty with an intellectual perspective.
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4 |
SKILLS | |||||||
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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.
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2 |
OCCUPATIONAL | |||||||
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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.
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2 |
OCCUPATIONAL | |||||||
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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.
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2 |
OCCUPATIONAL | |||||||
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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.
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1 | |||||
2 |
Tell knowledge, thoughts and solution offers regarding subjects in international trade to relevant stakeholders demands in written or verbally.
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1 | |||||
3 |
Design a healthy communication network for themselves in the business world by using social life skills.
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2 |
OCCUPATIONAL | |||||||
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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.
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1 | |||||
2 |
Develop suggestions for international trade policies by determining economic problems in the macro level.
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1 | |||||
3 |
Apply commercial applications in consideration of knowledge gained in financing and management of international trade by being inclusive of international market
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2 | |||||
4 |
Discuss the effects of commercial and financial globalization processes on the income distribution, by benefiting from data.
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1 |
DERSİN İŞ YÜKÜ VE AKTS KREDİSİ |
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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 |