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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 2007 FINANCIAL ACCOUNTING -I COMPULSORY 3 0 0 4

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASISTANT PROFESSOR HAKAN ÖZKAYA

Offered to

International Trade

Course Objective

Studying of current assets, fixed assets, short term liabilities, long term liabilities and owners equity accounts in the framework of Uniform Chart of Accounts.

Learning Outcomes of the Course Unit

1   Position accounting in a business functions 2   Explain the basic accounting equation 3   Being familiar with accounting documents 4   Know basic financial statements 5   Record accounting transactions

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Definition, Functions and Fundamental Concepts of Accounting 2 Accounting Equation 3 Accounting Process and Documentation 4 Account Concept 5 Uniform Chart of Accounts and Basic Financial Tables 6 Accounting Transactions Regarding Inventories (Periodic Inventory System) 7 Mid-term Exams 8 Mid-term Exams 9 Accounting Transactions Regarding Inventories (Continious Inventory System) 10 Liquid Assets: Cash, Cheques Received and Banks 11 Liquid Assets: Cash, Cheques Given and Other Liquid Assets 12 Short Term Marketable Securities and Financial Assets 13 Trade Receivables 14 Other Receivables 15 Final Exam 16 Final Exam

Recomended or Required Reading

Süleyman Yükçü, Genel Muhasebe, Altın Nokta Basım, 2015 Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 2014

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 12 12 Preparation for final exam 1 12 12 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 5 5 5 LO.2 5 5 5 LO.3 5 5 5 LO.4 5 5 5 LO.5 5 5 5