FINANCIAL ACCOUNTING I PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL103	FINANCIAL ACCOUNTING I	1	3	3	6

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. GÜLGÜN ÇİĞDEM
Instructor(s) of the Course Unit	Assist.Prof. ALİ ÖZBEK
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course is designed to teach the students basic accounting transaction used in a company's operation. Students learn the basic accounting principles and how to prepare financial statements.
Contents of the Course Unit:	The course of Accounting I starts with foundations, definitions and types of accounting. It also includes the accounting cycle containing commercial transactions, balance, joint entries and preparation of financial statements.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Define basic accounting concepts
Explain the role of accounting information system and functions of accounting.
List financial data from annual reports of corporations
Calculate VAT
Explain concepts and procedures of financial reporting including trial balance, balance sheet, and income statement

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Literature Review	Accounting Definition, Types, Users and Concepts	Lecture, problem solving
2	Literature Review	Basic Financial Statements in Accounting	Lecture, problem solving
3	Literature Review	Concept of Accounts and Operation of Account Records	Lecture, problem solving
4	Literature Review	Double-Sided Recording Method Sample Applications	Problem Solving, Student Application
5	Literature Review	TDHP and Ledger	Lecture, problem solving
6	Literature Review	Current and Fixed Assets	Lecture, problem solving
7	Literature Review	Foreign Resources and Equity	Lecture, problem solving
8	-	MID-TERM EXAM	-
9	Literature Review	Trade Goods Account Registration method and VAT Calculation	Lecture, problem solving
10	Literature Review	Income Accounts	Lecture, problem solving
11	Literature Review	Expense and Cost Accounts	Lecture, problem solving
12	Literature Review	Accounting Process	Lecture, problem solving
13	Literature Review	Year-end transactions and inventory	Lecture, problem solving
14	Literature Review	Monography Example Covering All Processes	Lecture, problem solving
15	Literature Review	Monography Application Covering All Processes	Lecture, problem solving
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
LECTURE NOTES
Conkar, K. (2010), Genel Muhasebe, Ankara
Sevilengul, O. (2011), Genel Muhasebe, Gazi Bookstore, 16th Edition, Ankara
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Kaygusuz S., Alsan Ü, Kepçe N., Genel Muhasebe I, T.C. Anadolu Üniversitesi Yayın no:2654

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method
Mid-Term Exam	1	50		Classical Exam
Final Exam	1	50		Classical Exam
TOTAL	2	100

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Summarizing basic and advanced topics in International Trade and Business.
2	To define the theories, concepts and principles of International Trade and Business and its sub-fields.
3	Interpreting the relationship of International Trade and Business with other disciplines.
4	Using the theoretical knowledge gained in the field of International Trade and Business in professional practices and daily life.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explaining current events and phenomena in the field with a holistic perspective analytically and systematically based on advanced knowledge and skills.
2	Solving problems encountered in business life, at individual and organizational level.
3	Effective use of computer programs (such as SPSS, R, Excel, Stata) in the face of complex business problems.
4	Evaluating the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognizing new theoretical and practical approaches in the field of International Trade and Business.
2	Recognize the relevant literature effectively.
3	Independently organize activities towards organizational goals and objectives.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To conduct qualitative and quantitative research on the subjects related to the field.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To be able to work independently in the light of the knowledge gained in the field of International Trade and Business and to take responsibility for the work done.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Adopting the philosophy of lifelong learning.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To use Turkish in written and oral communication in accordance with the rules and effectively.
2	Using foreign language skills effectively in business and social life, explaining their demands in writing or verbally.
3	To design a healthy communication network in the business world by using social life skills.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Benefiting from the theoretical and historical knowledge of international trade and business; analyzes current issues, events and problems.
2	Continually improving their knowledge of the structure and characteristics of the variables of international trade and business.

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	14	3	42
Land Surveying	0	0	0
Group Work	2	6	12
Laboratory	0	0	0
Reading	14	1	14
Assignment (Homework)	14	2	28
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	14	1	14
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	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	76	0	174