INTRODUCTION TO ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ILT190	INTRODUCTION TO ACCOUNTING	2	3	3	4

GENERAL INFORMATION
Language of Instruction :	English
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	Assist.Prof. KADİR MERSİN
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	The objective of this course is to introduce students to the fundamental concepts of accounting and financial reporting processes. The course aims to provide students with an understanding of how costs, revenues, and cash flows are tracked from an accounting perspective in logistics activities. It aims to introduce students to the financial data and statements businesses must consider in their decision-making processes, as well as the accounting principles and procedures used in their preparation.
Contents of the Course Unit:	The content of the course is to introduce and teach the basic concepts of accounting, accounts used in businesses, income-expense structure, cost classifications and the accounting process that enables the preparation of basic financial statements.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Understand the fundamental accounting principles and explain how financial transactions are recorded and classified within the accounting system.
Apply accounting procedures to prepare basic financial statements such as the balance sheet and income statement.
Analyze the relationships between assets, liabilities, and equity to evaluate a company’s financial position and performance.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading	Basic Concepts of Accounting and Generally Accepted Accounting Principles	Lecture, question-response discussion method
2	Reading	Accounts and Operating Rules	Lecture, question-response discussion method
3	Reading	Books and Recording Procedures in Accounting	Lecture, question-response discussion method
4	Reading	Structure of Financial Statements and Basic Principles	Lecture, question-response discussion method
5	Reading	Current Assets: Cash Equivalents and Marketable Securities	Lecture, question-response discussion method
6	Reading	Current Assets: Cash and Trade Receivables	Lecture, question-response discussion method
7	Reading	Current Assets: Inventories and Stocktaking	Lecture, question-response discussion method
8	Reading	Fixed Assets and Depreciation	Lecture, question-response discussion method
9	Reading	Liabilities	Lecture, question-response discussion method
10	-	MID-TERM EXAM	-
11	Reading	Equity	Lecture, question-response discussion method
12	Reading	Revenue Recognition in Accounting	Lecture, question-response discussion method
13	Reading	Income Statement Accounts I	Lecture, question-response discussion method
14	Reading	Income Statement Accounts II	Lecture, question-response discussion method
15	Reading	Expense and Cost Accounts	Lecture, question-response discussion method
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Sevilengül, O. (2011), Genel Muhasebe, Gazi Kitabevi, 16. Baskı, Ankara
Çonkar, K. vd.(2010), Genel Muhasebe, 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

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To explain the basic concepts and theories associated with the field of Logistics Management					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To relate concepts and cases in the field of Logistics Management with other fields in Social Sciences					4
2	To make scientific and interdisciplinary research about the cases in the field				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To draw conceptual and theoretical connections between past and present trade and logistics – transportation procedures and to make forecasts for the future.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To make literature review for analyzing cases in the field of Logistics Management and to use this information for personal studies.					4
2	To use the latest technology for making descriptive and exploratory research and to use this information for personal studies.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To conduct a field-specific study individually and to complete it with discipline and responsibility.					4
2	To assume duties and responsibilities in a team work as leader or team member and to fulfil them flawlessly.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To analyze data and findings in the field of Logistics Management with respect to cause-effect relations and critical perspective.			2
2	To identify gaps in the theory and practice of Logistics Management and to offer solutions for each.				3
3	To develop ideas as to how to use the information related to the field of Logistics Management in professional life.				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To convey information related with the field of Logistics Management by using effective presentation and communication techniques.			2
2	To use field-specific information for creation of various projects, activities and social responsibility programmes in the field of Logistics Management.					4
3	To conduct literature review, follow the recent developments and produce written and oral works in a foreign language.			2

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To respect social, cultural, scientific and ethical norms and values in the processing and dissemination of data.		1
2	To follow latest developments in the field and direct personal studies accordingly within the framework of the lifelong learning principle.		1

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	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	10	10
Preparation for the Final Exam	1	1	1
Mid-Term Exam	1	10	10
Preparation for the Mid-Term Exam	0	0	0
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	31	0	105