| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- The students who attend to this course gain the competencies in applying the accounting procedures to the entire accounting cycle and relate it with the accounting principles.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | absent |
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| Course Description | This course is designed for defining the basic financial accounting terms, concepts and rules. Emphasis is placed on introducing the general principles of accounting, basic accounting concepts, recording process, adjusting entries, closing entries, accounting cycle, and preparation of financial statements. Although the accounting discipline has generally accepted principles, in various countries the financial statements are prepared in a way that may reflect different disclosing styles. Hence, this course focuses on the Turkish Uniform Accounting System. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The Basic Accounting Concepts and Principles |
|
2nd Week |
The Double-Entry System |
|
3rd Week |
The Double-Entry System |
|
4th Week |
The Main Accounts and the Auxiliary Accounts |
|
5th Week |
Introduction to Uniform Accounting System |
|
6th Week |
Accounts and Debit/Credit Procedures |
|
7th Week |
Accounts and Debit/Credit Procedures |
|
8th Week |
Midterm exam |
|
9th Week |
The Basic Financial Statements |
|
10th Week |
Monetary Assets |
|
11th Week |
Monetary Assets |
|
12th Week |
Marketable Securities |
|
13th Week |
Receivables |
|
14th Week |
Receivables |
|
15th Week |
Final |
|
| Recommended or Required Reading | 1. Prof. Dr. Mehmet Sayarı, Financial Accounting, Gazi Kitabevi, Ankara, September 2003, 2nd Ed..
2. Principles of Financial Accounting, Prof.Dr. Can Şımga-Muğan, Dr. Nazlı Hoşal-Akman, 2nd Ed., Gazi Kitabevi, Ankara 2005
3. Prof. Dr. Mehmet Sayarı, Accounting Dictionary, English-Turkish, Turkish-English, Gazi Kitabevi, Ankara, 2007.
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Presentation
- Other
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
5 |
70 |
| Preparation for Final exam |
14 |
9 |
126 |
| Course hours |
14 |
4 |
56 |
| Preparation for Midterm exam |
7 |
3 |
21 |
| Laboratory (including preparation) |
14 |
1 |
14 |
| Final exam |
1 |
3 |
3 |
| Homework |
1 |
2 |
2 |
| Total Work Load | 295 |
| Total Work Load / 30 (h) | 9.83 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
