FINANCIAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ITR107	FINANCIAL ACCOUNTING	2	3	3	7

GENERAL INFORMATION
Language of Instruction :	English
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	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.
Contents of the Course Unit:	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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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	-

SOURCE MATERIALS & RECOMMENDED READING
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.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Defines/explains concepts of the area of Civil Aviation Management.		1
2	Possesses theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resource on basic level based on qualifications gained at secondary education level.		1
3	Identifies the process of the terms of Civil Aviation Management Program from past to present.	0
4	Identifies the packaged software of Civil Aviation Management Program.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Possesses the basic legal, social and environmental knowledge that are needed by the aviation transportation and management.	0
2	Know the relationship between the basic functions of management. Classify and explain the relationships and intgeractions between these functions.	0
3	Has a sufficient level of consciousness about the issues of social rights, social justice, quality, cultural values and also about environmental protection, occupational health and safety.	0
4	Has an awareness on entrepreneurship and innovativeness.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Identifies aim and missions for the firms in the fiend of aviation.		1
2	Uses his/her knowledge of area by raising lifelong learning skills and social responsibility in business life.						5
3	Transfers the conceptual knowledge to the application.	0
4	Interprets and analyzes the information about the field, defines problems and offer solutions to them.					4

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Makes agreements with institutions of Civil Aviation Management appropriate to legislation.			2
2	Puts into practice the conceptual and applied knowledge choosing appropriate anaytical methods and modelling techniques.			2
3	Has the ability to transfer the new information on the field to the employees and team members.				3
4	Able to communicate effectively and efficiently with the people and institutions in the field.					4
5	Able to use information technologies effectively and to develop modern techniques and utilities required by the applications in the fielf of civil aviation transport management.				3

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Has ability to work independently on a project related to the field.	0
2	Takes responsibility both as a team member and an individual in order to provide that unforeseen complex activities faced in the practices in the field of Civil Aviation.	0
3	Takes risks and responsibility for the actualization of knowledge, ideas, practices or technologies that bring innovation to the field of Civil Aviation.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Evaluates the advanced knowledge and skills s/he has acquired in the field of Civil Aviation with a critical approach.			2
2	Determines learning needs. Plans and manages activities to improve the work performance of his/hers subordinates in line with the learning objectives.			2

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Informs people and institutions on issues related to the field of Civil Aviation, expresses his/her ideas and solution proposals for problems both in written and verbal ways.	0
2	Shares his/her ideas and solution proposals for problems related to the issues in the field of Civil Aviation with professionals and non-professionals with the support of qualitative and quantitative data.		1
3	Organizes and implements projects and activities for his/her social environment with a sense of social responsibility.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Has a sufficient level of knowledge on managing of the airports and terminals effectively, and also providing passengers a safe and comfortable travel.	0

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
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