Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
---|---|---|---|---|---|
ITR107 | FINANCIAL ACCOUNTING | 2 | 3 | 3 | 7 |
Objectives and Contents |
|
---|---|
Objectives: | 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. |
Content: | 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. |