Rapor Tarihi: 24.02.2026 08:57
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Financial Accounting | ISL503 | Turkish | Compulsory | 3 + 0 | 3.0 | 6.0 |
| Prerequisite Courses | |
| Course Level | Graduate |
| Mode of delivery | |
| Course Coordinator | Doç. Dr. Serkan YÜCEL |
| Instructor(s) | Doç. Dr. Serkan YÜCEL (Güz), Dr. Öğr. Üyesi Osman KARTAL (Bahar) |
| 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 | 1) Accounting associate with other disciplines |
| 1 | Understanding importance of accounting in a business, both for another departments and bussiness management |
| 1 | Students can understand the importance of accounting in a business, for other departments of business and bussiness management as well. |
| 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 |
| 2 | Students can explain the active and passive accounts, income table and cost accounts and qualifications, fragmentation, functioning and relations between them. |
| 2 | Learning active and passive accounts’, income table and cost accounts’ qualification, fragments, functioning and relations between them |
| 2 | 2) in Turkey describes the development of accounting |
| 3 | 3) defines the objectives of financial accounting |
| 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. |
| 3 | Students can comprehand how accounting process is working in a firm, can express the connection of general accounting and its records with other accounting systems. |
| 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 |
| 4 | Students can keep accounting records of any business and/or if required, can reveal accounting-related mistakes by questioning records and can correct the mistakes. |
| 4 | Keeping any of business’ accounting records and/or if required, questioning these and revealing mistakes, correction the mistakes |
| 4 | 4) to Europe knows that the accounting systems. |
| 5 | Analyzing relation between current term accounting transactions and bussiness’ period end financial structure, and profit/loss. |
| 5 | Students can analyze the relation between current term accounting transactions with year-end financial structure and profit/loss position of bussiness. |
| 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 |
| 6 | Students can read the financial structure of business through financial statements. |
| 6 | Reading business’ financial structure from organized financial tables |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | In Turkey, the development of accounting | |
| 1. Week | Basic Terms (business, accounting, accounting types), accountg job in Turkey and Financial Table Users | |
| 1. Week | Related concepts of business and accounting | |
| 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 | |
| 2. Week | Balance sheet equation and account concept | |
| 2. Week | Term of Account and Rules of Account Process, Workstream in Accounting, Book and Documents that using in Accounting | |
| 2. Week | The relationship between accounting and other disciplines | |
| 3. Week | Financial accounting purposes | |
| 3. Week | Basic Principles and Assumptions of Accounting, Operation Sequence in Accounting and Annual Accounting Cycle | |
| 3. Week | Documents and books | |
| 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 | |
| 4. Week | Inventory accounts and periodic inventory system | |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Table, Recognition of Cash Movements | |
| 4. Week | Accounting Directives of the European Union | |
| 5. Week | Alignment with the European Community accounting system | |
| 5. Week | Security’s Movements and Recognition of Assets | |
| 5. Week | Inventory accounts and perpetual inventory system | |
| 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) | |
| 6. Week | Cash and cash equivilants | |
| 6. Week | Merchandise Movements in Business and Recognition of them (Continiuos and periodic inventory and stock tracking methods) | |
| 6. Week | International Accounting Standards | |
| 7. Week | The Turkish Accounting Standards | |
| 7. Week | Transaction of Deposit, Assurance and Advance, Payroll and Recognition of it | |
| 7. Week | Receivables | |
| 7. Week | Transaction of Deposit, Assurance and Advance, Payroll and Recognition of it | |
| 8. Week | Midterm Exam | |
| 8. Week | MIDTERM EXAM | |
| 8. Week | Midterm Exam | |
| 8. Week | With IFRS TMS Comparison of | |
| 9. Week | MIDTERM EXAM | |
| 9. Week | Transaction of Fixed Asset and Amortization Practices | |
| 9. Week | Receivables | |
| 9. Week | Transaction of Fixed Asset and Amortization Practices | |
| 10. Week | Short Term Liabilities | |
| 10. Week | Fixed asset | |
| 10. Week | Short Term Liabilities | |
| 10. Week | International Standards on Auditing | |
| 11. Week | Turkey Auditing Standards | |
| 11. Week | Long Term Liabilities | |
| 11. Week | Liabilities | |
| 11. Week | Long Term Liabilities | |
| 12. Week | Equity Capital Accounts | |
| 12. Week | End of period transactions | |
| 12. Week | Equity Capital Accounts | |
| 12. Week | Turkey Auditing Standards Comparison of international audit standards | |
| 13. Week | Analysis of the Sarbanes-Oxley Act | |
| 13. Week | Income Table Accounts | |
| 13. Week | End of period transactions | |
| 13. Week | Income Table Accounts | |
| 14. Week | Income-Expense Accounts and Closing Cost Accounts and Detecting Operating Result (Period’s Profit/Loss) | |
| 14. Week | Financial statements | |
| 14. Week | Income-Expense Accounts and Closing Cost Accounts and Detecting Operating Result (Period’s Profit/Loss) | |
| 14. Week | Assignments general discussion on |
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | DK9 | DK10 | DK11 | DK12 | DK13 | DK14 | DK15 | DK16 |
|---|
| Ders Kitabı veya Notu |
|
|---|---|
| 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 | ||
