| 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 : |
, 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 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 |
| Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE |
Theoretical |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she has the advanced theoretical and practical knowledge supported by books including main and current knowledge on Health Care Management's field, practical tools, multimedia educational tools and other supported resources.
|
0 |
|
|
|
|
|
KNOWLEDGE |
Factual |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she has the knowledge to attain scientific information, track current literature, evaluate and execute datas about Health Care Management.
|
0 |
|
|
|
|
|
SKILLS |
Cognitive |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she can interpret and evaluate scientifically proven datas by using his/her advanced knowledge and skills on Health Care Management, he/she can identify the problems, analyze them, and solve them with the aid of researches and evidences based his/her professional ethical norms, by sharing the knowledge and being an excellent member of a team.
|
|
|
2 |
|
|
|
SKILLS |
Practical |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
e/she can train individuals, families and society by using his/her advanced theoretical and practical knowledge on Health Care Management studies.
|
0 |
|
|
|
|
|
OCCUPATIONAL |
Autonomy & Responsibility |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she can perform a study independently and take responsibility bycooperating with other groups of professions via using his/her advanced knowledge on Health Care Management.
|
0 |
|
|
|
|
|
OCCUPATIONAL |
Learning to Learn |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she can evaluatecritically the advanced knowledge and skills on Health Care Management.
|
0 |
|
|
|
|
|
OCCUPATIONAL |
Communication & Social |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she can inform people and institutions relevant to Health Care Management by citing his/her suggestions about solutions both written and orally, and he/she can listen the requests and expectancies of those contacts.
|
0 |
|
|
|
|
|
OCCUPATIONAL |
Occupational and/or Vocational |
|
Programme Learning Outcomes |
Level of Contribution |
| 0 |
1 |
2 |
3 |
4 |
5 |
| 1 |
He/she can gather, interpret, and execute information about Health Care Management field, and cooperate with people from other relevant disciplines in order to announce the information gathered by paying attention to social, cultural and ethical norms.
|
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 |
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 |
|
Total Workload of the Course Unit |
174 |
|
|
Workload (h) / 25.5 |
6,8 |
|
|
ECTS Credits allocated for the Course Unit |
7,0 |
|