| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting I | ISL107 | Turkish | Compulsory | 1. Semester | 3 + 0 | 3.0 | 6.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | |
| Course Coordinator | Dr. Öğr. Üyesi Osman KARTAL |
| Instructor(s) | Dr. Öğr. Üyesi Osman KARTAL (Güz) |
| Goals | The aim of this course is to teach the financial status of the enterprises, to control, to manage and to inform the managers about the transactions to be made and to record the commercial transactions in order to shed light on the decisions to be taken by the managers. At the end of the course, it is aimed that the student will be able to make accounting records of any commercial transaction. |
| Course Content |
| # | Öğrenme Kazanımı |
| 1 | Understanding importance of accounting in a business, both for another departments and bussiness management |
| 2 | Learning active and passive accounts’, income table and cost accounts’ qualification, fragments, functioning and relations between them |
| 3 | Understanding how accounting process is working in a firm, understanding basic accounting and in this direction, comprehending connection of records and another accounting systems. |
| 4 | Keeping any of business’ accounting records and/or if required, questioning these and revealing mistakes, correction the mistakes |
| 5 | Analyzing relation between current term accounting transactions and bussiness’ period end financial structure, and profit/loss. |
| 6 | Reading business’ financial structure from organized financial tables |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Basic Terms (business, accounting, accounting types), accountg job in Turkey and Financial Table Users | |
| 2. Week | Term of Account and Rules of Account Process, Workstream in Accounting, Book and Documents that using in Accounting | |
| 3. Week | Basic Principles and Assumptions of Accounting, Operation Sequence in Accounting and Annual Accounting Cycle | |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Table, Recognition of Cash Movements | |
| 5. Week | Security’s Movements and Recognition of Assets | |
| 6. Week | Merchandise Movements in Business and Recognition of them (Continiuos and periodic inventory and stock tracking methods) | |
| 7. Week | Transaction of Deposit, Assurance and Advance, Payroll and Recognition of it | |
| 8. Week | Midterm Exam | |
| 9. Week | Transaction of Fixed Asset and Amortization Practices | |
| 10. Week | Short Term Liabilities | |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity Capital Accounts | |
| 13. Week | Income Table Accounts | |
| 14. Week | Income-Expense Accounts and Closing Cost Accounts and Detecting Operating Result (Period’s Profit/Loss) |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Obtains information about the basic concepts and theories available in the business. | ✔ | |||||
| 2 | The system can recognize and interact with its surroundings in the entity is within the scope of the approach. | ✔ | |||||
| 3 | Your area has the ability to transfer information about the employees and colleagues. | ✔ | |||||
| 4 | Interpret the data obtained through the use of information in the field of business, to analyze, has the ability to define problems. | ✔ | |||||
| 5 | Makes matters relating to the field of research and study. | ✔ | |||||
| 6 | Participate and take responsibility for the project meets the objectives of the projects. | ✔ | |||||
| 7 | Critically evaluates the acquired knowledge and skills. | ✔ | |||||
| 8 | Understands the need for continuity of learning | ✔ | |||||
| 9 | Required by the field of information and communication technologies. | ✔ | |||||
| 10 | Information in a foreign language tracks and communicates with colleagues. | ✔ | |||||
| 11 | Understands the importance of ethics in business and society. | ✔ | |||||
| 12 | Understands the importance of innovation and entrepreneurship. | ✔ | |||||
| 13 | Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 |
|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY2 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY3 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY5 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY6 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY7 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY9 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY10 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY11 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY12 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY13 | 4 | 4 | 4 | 4 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 1 | 1 |
| Midterm 2 | 1 | 1 | 1 | |
| Homework 1 | 1 | 50 | 50 | |
| Homework 2 | 1 | 30 | 30 | |
| Final | 1 | 30 | 30 | |
| Classroom Activities | 1 | 41 | 41 | |
| Total Workload | 153 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 6.0 | ||
