- Course Code
- HCM272
- Semester
- Fourth Term (Spring)
- Theory+Practice
- 3 + 0
- ECTS
- 5
| Course Type | Compulsory Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | 2 |
|---|
| Semester | Fourth Term (Spring) |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Learn the process of the recording a variety of transactions in organizations
- Able to do the integration of financial analysis and decision-making processes
- Learn the nature, operation and valuation of current asset accounts
- Learn the operation of fixed asset accounts
- Learn the functioning of resource accounts
- Learn how to create a Balance Sheet and Income Statement
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
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| Recommended Optional Programme Components | There is no recommended optional programme component for this course. |
|---|
| Course Description | This course aims to equipped the students with the necessary skills to integrate their knowledge of accounting with the financial analysis and decision-making processes. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Valuing receivables: trading bad debts and allowances |
|
2nd Week |
Inventory basics and inventory accounting systems |
|
3rd Week |
Recording transactions: periodic and perpetual inventory systems |
|
4th Week |
Inventory costing and inventory valuation: income statement and balance sheet effects |
|
5th Week |
Prepayments and accrued income |
|
6th Week |
Other current assets, non-current assets: receivables and financial non-current assets |
|
7th Week |
Midterm exam I |
|
8th Week |
Accounting for tangible and intangible fixed assets |
|
9th Week |
Tangible fixed assets, depreciation |
|
10th Week |
Accounting for current and non-current liabilities: loans |
|
11th Week |
Accounting for current and non-current liabilities: trade payables and advances received |
|
12th Week |
Accounting for current and non-current liabilities: provisions for liabilities and charges |
|
13th Week |
Midterm exam II |
|
14th Week |
Shareholder's equity |
|
15th Week |
Shareholder's equity |
|
| Recommended or Required Reading | Prof. Dr. Orhan Sevilengül. Genel Muhasebe. Gazi Kitabevi.
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
2 |
50 |
| Practice |
1 |
10 |
| Total(%) |
|
60 |
| Contribution of In-term Studies to Overall Grade(%) |
|
60 |
| Contribution of Final Examination to Overall Grade(%) |
|
40 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
2 |
2 |
4 |
| Preparation for Quiz |
1 |
1 |
1 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
2 |
15 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 161 |
| Total Work Load / 30 (h) | 5.36 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
LO6 |
| K1 |
X |
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| K2 |
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X |
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| K3 |
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X |
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| K4 |
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X |
| K5 |
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| K6 |
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| K7 |
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| K8 |
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| K9 |
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X |
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| K10 |
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X |
